
    Henry A. McCLELLAN, Jr. and Janet McClellan, Appellants, v. Laurie W. TOMLINSON, District Director of Internal Revenue, Appellee.
    No. 25369.
    United States Court of Appeals Fifth Circuit.
    May 20, 1968.
    Samuel L. Payne, Frank C. Decker, Jacksonville, Fla., for appellants.
    Edward F. Boardman, U. S. Atty., Tampa, Fla., Mitchell Rogovin, Asst. Atty. Gen., Richard C. Pugh, Lee A. Jackson, William A. Friedlander, Ann E. Belanger, Attys., Dept. of Justice, Washington, D. C., for appellee.
    Before POPE, TUTTLE and CLAYTON, Circuit Judges.
    
      
       Of the Ninth Circuit, sitting by designation.
    
   PER CURIAM:

The judgment is affirmed from the Bench.  