Tufts v. Commissioner of Internal Revenue

Full title: JOHN F. TUFTS AND MARY A. TUFTS, ET AL., PETITIONERS-APPELLANTS, v…

Court: United States Court of Appeals, Fifth Circuit.[fn*] Unit A

Date published: Aug 18, 1983

712 F.2d 199 (5th Cir. 1983)

Opinion

No. 79-2258.

August 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:

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.