This income tax deficiency case turns, for the most part, on credibility choices. A study of the record and the findings and opinion of the Tax Court 1 leads us; to the conclusion that there is substantial evidence to support the Tax Court’s-findings and we agree with its conclusions. We find no merit in petitioners’ argument that they were deprived of a fair trial by the cumulative effect of alleged erroneous rulings, chiefly respecting the admission and exclusion of evidence by the trial court. The judgment, of the Tax Court is

Affirmed.