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PER CURIAM: Affirmed on the basis of the opinion of the United States Tax Court, which is reported at 77 T.C. 514 (1981).
AFFIRMED.
Document Info
Docket Number: No. 81-4501
Citation Numbers: 692 F.2d 1
Judges: Randall, Tate, Wisdom
Filed Date: 11/19/1982
Precedential Status: Precedential
Modified Date: 11/4/2024