Laurie W. Tomlinson, District Director of Internal Revenue for the District of Florida v. Edward Dwelle, Jr., and Jacquelyn S. Dwelle

JONES, Circuit Judge

(dissenting).

If I had been the trier of the facts, I think I would have decided the issue in this case for the Government. But I do not think it has been shown that the district court applied improper standards or that the inferences which it drew were clearly erroneous. Therefore I dissent.