Court of Appeals for the Sixth Circuit October 13, 1978, 76-2250 (Erma M. Schrader v. Commissioner of Internal Revenue)

ORDER

On receipt and consideration of a decision of the Tax Court affirming the Commissioner’s assessment of tax deficiency for the year 1970, the decision of the Tax Court is affirmed for the reasons set forth in the Tax Court opinion filed December 23, 1975, entitled

Erma M. Schrader, Petitioner v. Commissioner of Internal Revenue,

Docket No. 2277-74, T.C. Memorandum 1975-364.