Full text
Malcolm C. TODD and Ruth S. Todd v. COMMISSIONER OF INTERNAL REVENUE
PER 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.

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Opinion
682 F.2d 207 · Court of Appeals for the Ninth Circuit · Jul 19, 1982
Full text
Malcolm C. TODD and Ruth S. Todd v. COMMISSIONER OF INTERNAL REVENUE