Perry Russell Tunnell v. Commissioner of Internal Revenue

Fifth Circuit

Perry Russell Tunnell v. Commissioner of Internal Revenue

663 F.2d 527, 49 A.F.T.R.2d (RIA) 418, 1981 U.S. App. LEXIS 15373

CourtCourt of Appeals for the Fifth Circuit

DecidedDecember 9, 1981

Docket80-2189

StatusPublished

This text of 663 F.2d 527 (Perry Russell Tunnell 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

Perry Russell Tunnell v. Commissioner of Internal Revenue, 663 F.2d 527, 49 A.F.T.R.2d (RIA) 418, 1981 U.S. App. LEXIS 15373 (5th Cir. 1981).

Pincite

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:

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

AFFIRMED.

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