Citation Codes Equivalent Citations citation codes Docket Number No. 79-2258. Attorney(S) Ronald M. Mankoff, Dallas, , for petitioners- Glenn L. Archer, Jr., , Tax , Michael L. Paup, Chief, Appellate Section, Gilbert Rothenberg, Appellate Section, U.S. of Justice, John H. Menzel, Director, Tax Litigation , I.R.S., Washington, D.C., for respondent- Judges John Robert Brown William Homer Thornberry Jerre Stockton Williams See more information ... Smart Summary Please sign up to generate summary. JOHN F. TUFTS AND MARY A. TUFTS, ET AL., PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. 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.