Court Opinion

ID: 421731
Source: CourtListenerOpinion
Date Created: 2011-08-23 09:29:56+00
Date Added: 2024-06-11T12:49:17.694493
License: Public Domain

712 F.2d 199
83-2 USTC  P 9674
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.
Appeal from the Decision of the United States Tax Court.
ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES
Before BROWN, THORNBERRY and WILLIAMS, Circuit Judges.
PER CURIAM:

1
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.

2
AFFIRMED.

*
 Former Fifth Circuit case, Section 9(1) of Public Law 96-452--October 14, 1980