JOHN F. TUFTS AND MARY A. TUFTS, ET AL., PETITIONERS-APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE

5th Cir. | 1983-08-18
No. 79-2258
Before BROWN, THORNBERRY and WILLIAMS, Circuit Judges.
712 F.2d 199 Court of Appeals for the Fifth Circuit (1983)

Opinion of the Court
PER CURIAM:

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.


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