Case Name: Perry Russell TUNNELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1981-12-09
Citations: 663 F.2d 527
Docket Number: No. 80-2189
Parties: Perry Russell TUNNELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before AINSWORTH, GARZA and RANDALL, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 663
Pages: 527–527

Head Matter:
Perry Russell TUNNELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 80-2189.
United States Court of Appeals, Fifth Circuit.
Dec. 9, 1981.
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. Fred-ricks, 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.

Opinion:
PER CURIAM:
Affirmed on the basis of the opinion of the United States Tax Court reported at 74 T.C. 44 (1980).
AFFIRMED.