Citations
- 842 F.2d 285
Full opinion text
PER CURIAM:
We affirm the judgment of the tax court, adopting the rationale of its opinion. See Connell v. Commissioner, 51 T.C.M. (CCH) 1657 (1984).
AFFIRMED.
PER CURIAM:
We affirm the judgment of the tax court, adopting the rationale of its opinion. See Connell v. Commissioner, 51 T.C.M. (CCH) 1657 (1984).
AFFIRMED.