Citations
- 712 F.2d 199
Full opinion text
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.