Mary Frances Stroman, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 692 F.2d 1 (5th Cir. 1982)

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US Court of Appeals for the Fifth Circuit - 692 F.2d 1 (5th Cir. 1982)

Nov. 19, 1982

James R. Craig, Dallas, Tex., for petitioner-appellant.

John H. Menzel, Director, Tax Lit. Div., Chief Counsel's Office, Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief Appellate Sec., David E. Carmack, Kenneth L. Greene, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Appeal from the Decision of the United States Tax Court.

Before WISDOM, RANDALL and TATE, Circuit Judges.


Affirmed on the basis of the opinion of the United States Tax Court, which is reported at 77 T.C. 514 (1981).