TUFTS v. COMMISSIONER OF INTERNAL REVENUE

United States Court of Appeals, Fifth Circuit. Unit A. Former Fifth Circuit case, Section 9(1) of Public Law 96-452 — October 14, 1980.

Aug 18, 1983

Judgment

CaseIQ

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.