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John L. CONNELL and Ketna S. Connell v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM:
We affirm the judgment of the tax court, adopting the rationale of its opinion. See Connell v. Commissioner, 51 T.C.M. (CCH) 1657 (1984).
AFFIRMED.

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Opinion
842 F.2d 285 · Court of Appeals for the Eleventh Circuit · Apr 12, 1988
Full text
John L. CONNELL and Ketna S. Connell v. COMMISSIONER OF INTERNAL REVENUE