ORDER

On receipt and consideration of an appeal in the above-styled case; and

Finding that contrary to the contentions of appellant, the Tax Court properly determined that appellant corporation had been “availed of for the purpose of avoiding the income tax with respect to its sharehold *1001 ers,” 1 and that there was no proof to the contrary from the corporation by which this court could find that the Tax Court findings were clearly erroneous.

Now, therefore, the judgment of the Tax Court is affirmed for the reasons as to this issue set forth in the opinion of the Tax Court dated April 6, 1976, 35 T.C.M. (CCH) 464 (1976).