Legal Opinion
Tunnell v. Commissioner
Court of Appeals for the Fifth Circuit
Decided December 9, 1981No. 80-2189PublishedCited by 1 opinion
1Per curiam
Affirmed on the basis of the opinion of the United States Tax Court reported at 74 T.C. 44 (1980).
AFFIRMED.
2Cases cited1 opinion
- Tunnell v. CommissionerUnited States Tax Court · 1980
3Cited by1 opinion
- Perry Russell Tunnell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981