Frank E. Poulter and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney v. Commissioner of Internal Revenue

PER CURIAM: The contentions raised by the taxpayers in their brief on appeal were fully considered by the Tax Court * which found no merit in any of them. It is apparent that the taxpayers are laboring under a misconception as to the burden of proof. The appeal is wholly without merit, and oral argument would be fruitless. The decision of the Tax Court is affirmed. Affirmed. Footnotes [*] Poulter v. Commissioner, T.C. Memo. 1967-220.