Meisel v. Commissioner (422 F.2d 1332, 1970)

PER CURIAM:

The judgment of the Tax Court is affirmed on the strength of its memorandum opinion. 28 T.C.M. 141 (1969). There is ample support in the record for the tax court’s factual determination that the sale by the mother to the daughter and the loans back were sham transactions.