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.
669 F.2d 291
Ann F. NEUHOFF, Appellant-Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Appellee-Respondent.
No. 81-4010.
United States Court of Appeals, Fifth Circuit.
March 3, 1982.
Jimmy L. Heisz, Neil J. O’Brien, Dallas, Tex., for appellant-petitioner.
Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, John F. Murray, William A. Friedlander, John A. Dudeck, Jr., R. Russell Mather, Tax Div., U. S. Dept, of Justice, Kenneth W. Gideon, Chief Counsel, IRS, Washington, D. C., for appellee-respondent.
Before CLARK, Chief Judge, THORN-BERRY and GARZA, Circuit Judges.
Neuhoff v. Commissioner
669 F.2d 291
Case Details
669 F.2d 291
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