Citations

Full opinion text

PER CURIAM. ■ An examination of the briefs.and the appendices thereto and consideration of the oral argument in the appeal at bar demonstrate that the findings of the Tax Court are adequately supported by the record and that that tribunal committed no clear cut mistake of law. Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248. Accordingly the decision will be affirmed .