This is an utterly frivolous petition for review of a decision of the Tax Court entered July 2, 1954, determining deficiencies in the taxpayer’s income taxes, and additions for fraud. The deficiencies were attributable to unreported income from the taxpayer’s bookie business.

Petitioner centers his attack upon certain findings of fact by the Tax Court— findings which, upon the record, we could not possibly characterize as “clearly erroneous”.

The decision of the Tax Court is affirmed.