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Robert S. GERSTELL and Alice R. Gerstell, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

PER CURIAM.

We can perceive no error in the proceedings of the Tax Court in this case though the review is vigorously pressed by the petitioners. Consequently the decision of the Tax Court will be affirmed on the comprehensive opinion of Judge Black.

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GERSTELL v. COMMISSIONER OF INTERNAL REVENUE
(Jun 26, 1963)