Citation Codes Equivalent Citations citation codes Docket Number No. 81-7757. Attorney(S) Brian J. Seery, Los Angeles, Cal., for appellants. Michael L. Paup, Ann Belanger Durney, Jay Miller, Frank P. Cihlar, Justice Dept., Tax Div., Washington, D.C., for appellee. Judges Walter Raleigh Ely Alfred Theodore Goodwin Dorothy Wright Nelson See more information ... Smart Summary Please sign up to generate summary. MALCOLM C. TODD AND RUTH S. TODD, APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. PER CURIAM: Essentially upon the basis of the Tax Court's OPINION, reported at 77 T.C. 246 (1981), the decision of the Tax Court is AFFIRMED.