DocketNumber： No. 87-3083
Judges： Kravitch, Tjoflat, Tuttle
Filed Date： 4/12/1988
Status： Precedential
Modified Date： 11/4/2024
We affirm the judgment of the tax court, adopting the rationale of its opinion. See Connell v. Commissioner, 51 T.C.M. (CCH) 1657 (1984).
AFFIRMED.