U.S. Court of Appeals for the Fifth Circuit, 1983

Tufts v. Commissioner

Tufts v. Commissioner
U.S. Court of Appeals for the Fifth Circuit · Decided August 18, 1983 · Brown, Thornberry, Williams
712 F.2d 199 (Federal Reporter, Second Series)

Tufts v. Commissioner

Opinion of the Court

PER CURIAM:

The Supreme Court,-U.S.-, 103 S.Ct. 1826, 75 L.Ed.2d 863 (1983), has reversed our judgment (see 651 F.2d 1058). The judgment of the United States Tax Court, 70 T.C. 756 (1978) is therefore affirmed.

AFFIRMED.

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