Case Name: John F. TUFTS and Mary A. Tufts, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1983-08-18
Citations: 712 F.2d 199
Docket Number: No. 79-2258
Parties: John F. TUFTS and Mary A. Tufts, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before BROWN, THORNBERRY and WILLIAMS, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 712
Pages: 199–199

Head Matter:
John F. TUFTS and Mary A. Tufts, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 79-2258.
United States Court of Appeals, Fifth Circuit.
Unit A
Aug. 18, 1983.
Ronald M. Mankoff, Dallas, Tex., for petitioners-appellants.
Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Michael L. Paup, Chief, Appellate Section, Gilbert Rothenberg, Appellate Section, U.S. Dept, of Justice, John H. Menzel, Director, Tax Litigation Div., I.R.S., Washington, D.C., for respondent-appellee.
Before BROWN, THORNBERRY and WILLIAMS, Circuit Judges.
Former Fifth Circuit case, Section 9(1) of Public Law 96-452 — October 14, 1980.

Opinion:
PER CURIAM:
The Supreme Court,-U.S.-, 103 S.Ct. 1826, 75 L.Ed.2d 863 (1983), has reversed our judgment (see 651 F.2d 1058). The judgment of the United States Tax Court, 70 T.C. 756 (1978) is therefore affirmed.
AFFIRMED.