Case Name: Estate of Nero Direzza, Deceased, James L. Direzza, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
Court: United States Tax Court
Jurisdiction: United States
Decision Date: 1981-08-03
Citations: 77 T.C. 145
Docket Number: Docket No. 16705-79
Parties: Estate of Nero Direzza, Deceased, James L. Direzza, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
Judges: 
Reporter: Reports of the Tax Court of the United States
Volume: 77
Pages: 145–145

Head Matter:
Estate of Nero Direzza, Deceased, James L. Direzza, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
Docket No. 16705-79.

Opinion:
On September 30, 1981, by order of Judge Arthur L. Nims III, opinion filed July 29, 1981, was withdrawn and order of dismissal entered August 3,1981, was vacated.