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Richard M. GOODING and Marcella M. Gooding, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
PER CURIAM.
This is an appeal from a decision of the Tax Court. 1957, 27 T.C. 627. We find no reason for disturbing the Tax Court’s disposition of the case. “Indeed, no impartial mind could reach any other conclusion than that the husband’s claim * * * is completely baseless * * Harrold v. Commissioner, 9 Cir., 1956, 232 F.2d 527, 529.
Affirmed.