
    R. C. MALONE and Nettie A. Malone, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
    No. 71-2543
    Summary Calendar.
    
    United States Court of Appeals, Fifth Circuit.
    Jan. 28, 1972.
    Ben Ferrell Mitchel, Cleveland, Miss., for plaintiffs-appellants.
    H. M. Ray, U. S. Atty., Oxford, Miss., Jack D. Warren, Atty., Fred B. Ugast, Asst. Atty. Gen., Meyer Rothwacks, Ben-net N. Hollander, John M. Scott, Jr., Attys., Tax Div., Dept, of Justice, Washington, D. C., for defendant-appellee.
    Before JOHN R. BROWN, Chief Judge, and INGRAHAM and RONEY, Circuit Judges.
    
      
       Rule 18, 5th Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York et al., 5th Cir. 1970, 431 F.2,d 409, Part I.
    
   PER CURIAM:

Taxpayers appeal from the first and third questions decided by the District Court in a written opinion. Malone v. United States, 326 F.Supp. 106 (N.D. Miss.1971). For the reasons set forth therein, we affirm.

Affirmed.  