This cause has been heard and considered upon petition by Alice M. Townsend, for review of the decision .of the Tax Court of the United States determining a deficiency in her income tax for 1943, 12 T. C. 692, upon the whole record, and upon the briefs and oral arguments of advocates for the respective parties;

And inasmuch as the clear and concise opinion of the Tax Court is soundly reasoned to a correct conclusion, the decision of the Tax Court is hereby affirmed.