Legal Opinion
Clement v. And Marjorie A. Conole, Petitioners-Appellants-Cross v. Commissioner of Internal Revenue, Respondent-Appellee-Cross
Court of Appeals for the Fifth Circuit
Decided February 9, 1973No. 72-2629PublishedCited by 1 opinion
1Per curiam
The issues in this ease are fully described in the Tax Court’s opinion, 30 T.C.M. 467 (1971), and we are in agreement with the findings and reasons for decision contained therein which we adopt as our own.
Affirmed.
2Cases cited1 opinion
- Conole v. CommissionerUnited States Tax Court · 1971
3Cited by1 opinion
- Clement v. And Marjorie A. Conole, Petitioners-Appellants-Cross v. Commissioner of Internal Revenue, Respondent-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1973