Sonnabend v. Commissioner (267 F.2d 319, 1959)

PER CURIAM.

These petitions for review were argued jointly with the petitions in Goodstein v. Commissioner of Internal Revenue, and Commissioner of Internal Revenue v. Goodstein, 1 Cir., 267 F.2d 127, and presented substantially the same questions. Consequently the decision of the Tax Court is affirmed on the basis of our opinion in the Goodstein cases decided today.