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Elliott J. ROSCHUNI and June Gilbert Roschuni, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
PER CURIAM.
The facts from which this controversy arose and the reasons of the Tax Court for its decision are set forth in its opinion. Roschuni v. Commissioner, 29 T.C. 1193. We conclude that the decision of the Tax Court is a correct one and its judgment is
Affirmed.
