The facts giving rise to this appeal and the controlling principles of law are set forth in the- opinion of the Tax Court. Hibler v. Commissioner, 46 T.C. 663. We are in agreement with its decision. The appellant on argument stresses the opinion of this Court in Moberg v. Commissioner, 5 Cir., 365 F.2d 337, which was decided too late for consideration by the Tax Court. The facts of the Moberg case distinguished it from this case and make inapplicable the rule there announced. The decision of the Tax Court is

Affirmed.