Tufts v. Commissioner

712 F.2d 199
Court of Appeals for the Fifth Circuit·Decided August 18, 1983·No. No. 79-2258·Published

Opinion

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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Tufts v. Commissioner, 712 F.2d 199 (5th Cir. 1983).

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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)