March 3, 1982.
Jimmy L. Heisz, Neil J. O'Brien, Dallas, Tex., for appellant-petitioner.
Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, John F. Murray, William A. Friedlander, John A. Dudeck, Jr., R. Russell Mather, Tax Div., U.S. Dept. of Justice, Kenneth W. Gideon, Chief Counsel, IRS, Washington, D.C., for appellee-respondent.
Appeal from the Decision of the United States Tax Court.
Before CLARK, Chief Judge, THORNBERRY and GARZA, Circuit Judges.
This case is affirmed on the basis of the opinion of the United States Tax Court 75 T.C. No. 4, filed October 7, 1980.