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U.S. Court of Appeals for the Fifth Circuit, 1981

Perry Russell Tunnell v. Commissioner of Internal Revenue

Perry Russell Tunnell v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided December 9, 1981
663 F.2d 527; 49 A.F.T.R.2d (RIA) 418; 1981 U.S. App. LEXIS 15373 (Federal Reporter, Second Series)

Perry Russell Tunnell v. Commissioner of Internal Revenue

Opinion

663 F.2d 527

81-2 USTC P 9823

Perry Russell TUNNELL, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 80-2189.

United States Court of Appeals,
Fifth Circuit.

Dec. 9, 1981.

Appeal from a Decision of the United States Tax Court.

Henry Schwartz, II, Tyler, Tex., for petitioner-appellant.

Michael L. Paup, Chief, Appellate Section, John F. Murray, Acting Asst. Atty. Gen., Carleton D. Powell, Terry L. Fredricks, U.S. Dept. of Justice, Jerome D. Sebastian, Acting Chief Counsel, IRS, Washington, D.C., for respondent-appellee.

Before AINSWORTH, GARZA and RANDALL, Circuit Judges.

PER CURIAM:

1

Affirmed on the basis of the opinion of the United States Tax Court reported at 74 T.C. 44 (1980).

2

AFFIRMED.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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