Case Name: Ann F. NEUHOFF, Appellant-Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Appellee-Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1982-03-03
Citations: 669 F.2d 291
Docket Number: No. 81-4010
Parties: Ann F. NEUHOFF, Appellant-Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Appellee-Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 669
Pages: 291–292

Head Matter:
Ann F. NEUHOFF, Appellant-Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Appellee-Respondent.
No. 81-4010.
United States Court of Appeals, Fifth Circuit.
March 3, 1982.
Jimmy L. Heisz, Neil J. O’Brien, Dallas, Tex., for appellant-petitioner.
Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, John F. Murray, William A. Friedlander, John A. Dudeck, Jr., R. Russell Mather, Tax Div., U. S. Dept, of Justice, Kenneth W. Gideon, Chief Counsel, IRS, Washington, D. C., for appellee-respondent.
Before CLARK, Chief Judge, THORN-BERRY and GARZA, Circuit Judges.

Opinion:
PER CURIAM:
This case is affirmed on the basis of the opinion of the United States Tax Court 75 T.C. No. 4, filed October 7, 1980.
AFFIRMED.