Mary Frances Stroman v. Commissioner of Internal Revenue, 692 F.2d 1

Mary Frances Stroman v. Commissioner of Internal Revenue

692 F.2d 1

5th Cir.

1982

Check Treatment

692 F.2d 1

82-2 USTC P 9673

Mary Frances STROMAN, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 81-4501.

United States Court of Appeals,
Fifth Circuit.

Nov. 19, 1982.

James R. Craig, Dallas, Tex., for petitioner-appellant.

Jоhn H. Mеnzеl, Dirесtor, Tаx Lit. Div., Chiеf Cоunsel's Office, Glеnn L. Archеr, Jr., Asst. Atty. Gеn., Michаеl L. Pauр, Chiеf ‍‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‍Aррellatе Sеc., Dаvid E. Cаrmасk, Kenneth L. Grеene, Tax Div., Deрt. of Justiсе, Washingtоn, D.C., fоr rеspondent-appellee.

Appeal from the Decision of the United States Tax Court.

Before WISDOM, RANDALL and TATE, Circuit Judges.

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.