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Rayburn E. HAHN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
PER CURIAM.
The issue presented here and the facts from which the issue arose are fully set forth in the opinion of the Tax Court. Hahn v. Commissioner, 30 T.C. 195. Since we conclude that the question raised was properly determined, the decision of the Tax Court is
Affirmed.
