Perry Russell Tunnell, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 663 F.2d 527 (5th Cir. 1981)Annotate this Case
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.
Affirmed on the basis of the opinion of the United States Tax Court reported at 74 T.C. 44 (1980).