Citations
- 669 F.2d 291
Full opinion text
PER CURIAM: This case is affirmed on the basis of the opinion of the United States Tax Court 75 T.C. No. 4, filed October 7, 1980. AFFIRMED.
PER CURIAM: This case is affirmed on the basis of the opinion of the United States Tax Court 75 T.C. No. 4, filed October 7, 1980. AFFIRMED.