779 F2d 51 Harvey and Beverly Ludwig Commissioner of Internal Revenue
779 F.2d 51
HARVEY A. AND BEVERLY LUDWIG, Petitioners-Appellants
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Sixth Circuit.
BEFORE: ENGEL and MILBURN, Circuit Judges; and COOK, District Judge.*
This cause having come on to be heard upon the record, the briefs and the oral argument of the parties, and upon due consideration thereof,
It is ORDERED that the judgment of the Tax Court be, and it hereby is affirmed upon the opinion of the Tax Court.
The Honorable Julian A. Cook, Jr., United States District Judge from the Eastern District of Michigan, sitting by designation
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