544 F2d 1343 Biller v. Commissioner of Internal Revenue
544 F.2d 1343
77-1 USTC P 9176
Audrey BILLER, Petitioner-Appellant,
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals,
Jan. 10, 1977.
B. J. Smith, Decatur, Ga., for petitioner-appellant.
Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Gilbert E. Andrews, Jr., Act. Chief, App. Sect., Dept. of Justice, Meade Whitaker, Chief Counsel, Internal Revenue Service, Gary R. Allen, Tax Div., Francis J. Gould, Atty., Dept. of Justice, Washington, D. C., for respondent-appellee.
Appeal from the Decision of the Tax Court of the United States (Georgia Case).
Before BROWN, Chief Judge, and GEWIN and MORGAN, Circuit Judges.
The decision of the Tax Court is affirmed on the basis of its opinion, reported at 35 T.C.M. 406 (1976).