
    Edward R. FINK and Joan O. Fink, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 74-1222.
    United States Court of Appeals, Ninth Circuit.
    March 25, 1975.
    Edward R. Fink, in pro. per.
    Scott O. Crampton, Asst. Atty. Gen., Tax Div., Dept, of Justice, Washington, D. C.; Meade Whitaker, Chief Counsel IRS, for respondent.
    
      
       The Honorable Gus J. Solomon, Senior United States District Judge for the District of Oregon, sitting by designation.
    
   OPINION

Before DUNIWAY and KILKENNY, Circuit Judges, and SOLOMON, District Judge.

PER CURIAM:

The judgment is affirmed for the reasons stated in the opinion of the United States Tax Court. Edward R. Fink, 1973, 60 T.C. 867.  