Citations
- 711 F.2d 54
Full opinion text
PER CURIAM: The judgment of the Tax Court is AFFIRMED on the basis of the Tax Court’s opinion, Estate of Gill v. Commissioner, 79 T.C. 437 (1982).
PER CURIAM: The judgment of the Tax Court is AFFIRMED on the basis of the Tax Court’s opinion, Estate of Gill v. Commissioner, 79 T.C. 437 (1982).