Holt v. Commissioner
611 F.2d 1160
5th Cir.
1980
Check Treatment
PER CURIAM:

Affirmed on the basis of the opinion of the ‍​‌​‌​​​​​‌‌‌‌​‌​‌​‌​​‌‌​​​​‌‌​​​‌​‌‌​​​​‌​‌‌​‌‌​‍U. S. Tax Court filed October 25, 1977, 69 T.C. 75.

AFFIRMED.