PER CURIAM.
The judgment of the Tax Court is affirmed substantially for the reasons expressed by Judge Hopkins in his written opinion of June 25, 1980, reported at
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.