John F. Tufts and Mary A. Tufts v. Commissioner of Internal Revenue

712 F.2d 199, 52 A.F.T.R.2d (RIA) 5759, 1983 U.S. App. LEXIS 24735
CourtCourt of Appeals for the Fifth Circuit
DecidedAugust 18, 1983
Docket79-2258
StatusPublished

This text of 712 F.2d 199 (John F. Tufts and Mary A. Tufts v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
John F. Tufts and Mary A. Tufts v. Commissioner of Internal Revenue, 712 F.2d 199, 52 A.F.T.R.2d (RIA) 5759, 1983 U.S. App. LEXIS 24735 (5th Cir. 1983).

Opinion

712 F.2d 199

83-2 USTC P 9674

John F. TUFTS and Mary A. Tufts, et al., Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 79-2258.

United States Court of Appeals,
Fifth Circuit.*
Unit A

Aug. 18, 1983.

Ronald M. Mankoff, Dallas, Tex., for petitioners-appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Michael L. Paup, Chief, Appellate Section, Gilbert Rothenberg, Appellate Section, U.S. Dept. of Justice, John H. Menzel, Director, Tax Litigation Div., I.R.S., Washington, D.C., for respondent-appellee.

Appeal from the Decision of the United States Tax Court.

ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES

Before BROWN, THORNBERRY and WILLIAMS, Circuit Judges.

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.

*

Former Fifth Circuit case, Section 9(1) of Public Law 96-452--October 14, 1980

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Related

Commissioner v. Tufts
461 U.S. 300 (Supreme Court, 1983)
Tufts v. Commissioner
70 T.C. 756 (U.S. Tax Court, 1978)

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Bluebook (online)
712 F.2d 199, 52 A.F.T.R.2d (RIA) 5759, 1983 U.S. App. LEXIS 24735, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-f-tufts-and-mary-a-tufts-v-commissioner-of-internal-revenue-ca5-1983.