Citation Codes Equivalent Citations citation codes Docket Number No. 81-4010. Attorney(S) 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. Judges William Homer Thornberry Reynaldo Guerra Garza See more information ... Smart Summary Please sign up to generate summary. ANN F. NEUHOFF, APPELLANT-PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE-RESPONDENT. PER CURIAM: 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.