
    Perry Russell TUNNELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 80-2189.
    United States Court of Appeals, Fifth Circuit.
    Dec. 9, 1981.
    Henry Schwartz, II, Tyler, Tex., for petitioner-appellant.
    Michael L. Paup, Chief, Appellate Section, John F. Murray, Acting Asst. Atty. Gen., Carleton D. Powell, Terry L. Fred-ricks, U.S. Dept, of Justice, Jerome D. Sebastian, Acting Chief Counsel, IRS, Washington, D.C., for respondent-appellee.
    Before AINSWORTH, GARZA and RANDALL, Circuit Judges.
   PER CURIAM:

Affirmed on the basis of the opinion of the United States Tax Court reported at 74 T.C. 44 (1980).

AFFIRMED.  