Perry Russell Tunnell, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 663 F.2d 527 (5th Cir. 1981)
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US Court of Appeals for the Fifth Circuit
- 663 F.2d 527 (5th Cir. 1981)
Dec. 9, 1981
Appeal from a Decision of the United States Tax Court.
Henry Schwartz, II, Tyler, Tex., for petitioner-appellant.
Michael L. Paup, Chief, Appellate Section, John F. Murray, Acting Asst. Atty. Gen., Carleton D. Powell, Terry L. Fredricks, U.S. Dept. of Justice, Jerome D. Sebastian, Acting Chief Counsel, IRS, Washington, D.C., for respondent-appellee.
Before AINSWORTH, GARZA and RANDALL, Circuit Judges.
PER CURIAM:
Affirmed on the basis of the opinion of the United States Tax Court reported at 74 T.C. 44 (1980).
AFFIRMED.
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