Citations
- 692 F.2d 1
Full opinion text
PER CURIAM: Affirmed on the basis of the opinion of the United States Tax Court, which is reported at 77 T.C. 514 (1981). AFFIRMED.
PER CURIAM: Affirmed on the basis of the opinion of the United States Tax Court, which is reported at 77 T.C. 514 (1981). AFFIRMED.