HENRY ZOOLOOMIAN, PETITIONER, APPELLANT,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, APPELLEE
HENRY ZOOLOOMIAN, PETITIONER, APPELLANT,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, APPELLEE
417 F.2d 1337
United States Court of Appeals for the First Circuit (1969)
Opinion of the Court
PER CURIAM.
The decision of the Tax Court is affirmed under Local Rule 5 on the opinion of Judge Irwin. Donovan v. Commissioner of Internal Revenue, 1 Cir., 1966, 359 F. 2d 64.