Legal Opinion
Biller v. Commissioner
Court of Appeals for the Fifth Circuit
Decided January 10, 1977No. 76-2830Published
1Per curiam
The decision of the Tax Court is affirmed on the basis of its opinion, reported at 35 T.C.M. 406 (1976).
2Cases cited1 opinion
- Biller v. CommissionerUnited States Tax Court · 1976