concurring: I agree with the result. Compare Jack E. Schlegel, 46 T.C. 706 (1966), land my concurring opinion in Victor S. Gittens, 49 T.C. 419, 426-430 (1968).
concurring: I agree with the result. Compare Jack E. Schlegel, 46 T.C. 706 (1966), land my concurring opinion in Victor S. Gittens, 49 T.C. 419, 426-430 (1968).