Legal Opinion

Todd v. Commissioner

Court of Appeals for the Ninth Circuit

Decided July 19, 1982No. 81-7757PublishedCited by 1 opinion

1Per curiam

Essentially upon the basis of the Tax Court’s OPINION, reported at 77 T.C. 246 (1981), the decision of the Tax Court is

AFFIRMED.

2Cases cited1 opinion

  1. Todd v. CommissionerUnited States Tax Court · 1981

3Cited by1 opinion

  1. Malcolm C. Todd and Ruth S. Todd v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982