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PER CURIAM: Essentially upon the basis of the Tax Court’s OPINION, reported at 77 T.C. 246 (1981), the decision of the Tax Court is
AFFIRMED.
Document Info
Docket Number: No. 81-7757
Citation Numbers: 682 F.2d 207
Filed Date: 7/19/1982
Precedential Status: Precedential
Modified Date: 11/4/2024