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IN RE JOEL KLINE, BANKRUPT. UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE, APPELLANT v. EUGENE M. FLEINBLATT, TRUSTEE, APPELLEE.

PER CURIAM:

Having carefully studied the scholarly opinion of Judge Thomsen from the critical viewpoint of the government — expressed in briefs and oral argument — we are unable to fault it or improve upon it, and adopt it as our own. 403 F. Supp. 974 (D.Md. 1975). The judgment below will be

AFFIRMED.

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IN RE KLINE
(Jan 17, 1977)