Case Name: Mary Frances STROMAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1982-11-19
Citations: 692 F.2d 1
Docket Number: No. 81-4501
Parties: Mary Frances STROMAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before WISDOM, RANDALL and TATE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 692
Pages: 1–1

Head Matter:
Mary Frances STROMAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 81-4501.
United States Court of Appeals, Fifth Circuit.
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.
Before WISDOM, RANDALL and TATE, Circuit Judges.

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