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John F. TUFTS and Mary A. Tufts v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM:
The Supreme Court,-U.S.-, 103 S.Ct. 1826, 75 L.Ed.2d 863 (1983), has reversed our judgment (see 651 F.2d 1058). The judgment of the United States Tax Court, 70 T.C. 756 (1978) is therefore affirmed.
AFFIRMED.