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 STATESBefore BROWN, THORNBERRY and WILLIAMS, Circuit Judges.
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.