417 F.2d 1337
Henry ZOOLOOMIAN, Petitioner, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.
No. 7415.
United States Court of Appeals First Circuit.
November 25, 1969.
Appeal from the Tax Court of the United States, Irwin, Judge.
Henry Zooloomian, pro se.
Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey and Michael L. Paup, Attys., Department of Justice, Washington, D. C., on brief, for appellee.
Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.
JUDGMENT
PER CURIAM.
The decision of the Tax Court is affirmed under Local Rule 5 on the opinion of Judge Irwin. Donovan v. Commissioner of Internal Revenue, 1 Cir., 1966, 359 F.2d 64.