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Giles E. BULLOCK and Katharine D. Bullock v. COMMISSIONER OF INTERNAL REVENUE, Respondent The E. C. BROWN COMPANY v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM.
The issues presented to the Tax Court turn essentially on the resolution of questions of fact. In his opinion, 26 T.C. 276, Judge Kern has carefully analyzed all the problems; his findings of fact are certainly not clearly erroneous and his conclusions are justified. We affirm on his opinion.