
    57 HERKIMER STREET CORPORATION and Bessie Brouse Nelson, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 19687.
    United States Court of Appeals Fifth Circuit.
    April 29, 1963.
    Rehearing Denied June 26, 1963.
    Paul Arnold, Richard Z. Steinhaus, Boris Kostelanetz, New York City, for petitioners.
    Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept, of Justice, Crane C. Hauser, Chief Counsel, I. R. S., RoIIin H. Transue, Atty., I. R. S., Martin B. Cowan, I. Henry Kutz, Attys., Dept, of Justice, Washington, D. C., for respondent.
    Before PHILLIPS CAMERON and WISDOM, Circuit Judges.
    
      
       Of the Tenth Circuit, sitting by designation.
    
   PER CURIAM.

This income tax deficiency case turns, for the most part, on credibility choices. A study of the record and the findings and opinion of the Tax Court leads us; to the conclusion that there is substantial evidence to support the Tax Court’s-findings and we agree with its conclusions. We find no merit in petitioners’ argument that they were deprived of a fair trial by the cumulative effect of alleged erroneous rulings, chiefly respecting the admission and exclusion of evidence by the trial court. The judgment, of the Tax Court is

Affirmed. 
      
      . 1961 T.C. 223.
     