Case Name: Audrey BILLER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1977-01-10
Citations: 544 F.2d 1343
Docket Number: No. 76-2830
Parties: Audrey BILLER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before BROWN, Chief Judge, and GEWIN and MORGAN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 544
Pages: 1343–1343

Head Matter:
Audrey BILLER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 76-2830
Summary Calendar.
United States Court of Appeals, Fifth Circuit.
Jan. 10, 1977.
Rehearing and Rehearing En Banc Denied Feb. 10, 1977.
B. J. Smith, Decatur, Ga., for petitioner-appellant.
Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept, of Justice, Gilbert E. Andrews, Jr., Act. Chief, App. Sect., Dept, of Justice, Meade Whitaker, Chief Counsel, Internal Revenue Service, Gary R. Allen, Tax Div., Francis J. Gould, Atty., Dept, of Justice, Washington, D. C., for respondent-appellee.
Before BROWN, Chief Judge, and GEWIN and MORGAN, Circuit Judges.
Rule 18, 5 Cir., see Isbell Enterprises, Inc. v. Citizens Casualty Company of New York et al., 5 Cir. 1970, 431 F.2d 409, Part I.

Opinion:
PER CURIAM:
The decision of the Tax Court is affirmed on the basis of its opinion, reported at 35 T.C.M. 406 (1976).