The Supreme Court having affirmed the decision of this Court in United States v. Minor, 398 F.2d 511 (1968) (opinion by Judge Kaufman), involving the precise legal issues arising out of the application of 26 U.S.C. Section 4705 (a) and the Regulations promulgated thereunder, Minor v. United States, 396 U.S. 87, 90 S.Ct. 284, 24 L.Ed. 283 (U. S. December 8, 1969), the judgment appealed from is affirmed.