PER CURIAM.
This is an appeal by a taxpayer from an adverse decision in a tax refund suit brought in the District Court. The facts are not in dispute. During the taxable year in question, 1957, taxpayer maintained a home in which he, his daughter, and her husband lived. On May 4, 1957, taxpayer's son-in-law died. Taxpayer and his daughter continued to reside together in the home for the balance of the taxable year. Although her husband died during the course of the...
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