Connell v. Commissioner
842 F.2d 285
Opinion
We affirm the judgment of the tax court, adopting the rationale of its opinion. See Connell v. Commissioner, 51 T.C.M. (CCH) 1657 (1984).
AFFIRMED.
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Connell v. Commissioner, 842 F.2d 285 (11th Cir. 1988).
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Connell v. Commissioner
1986 T.C. Memo. 333 (U.S. Tax Court, 1986)