Court of Appeals for the Tenth Circuit May 2, 1984, 83-2326 (Buddy L. Snead and Ligaya Snead v. Commissioner of Internal Revenue)

PER CURIAM.

This three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal.

See

Fed.R.App.P. 34(a); Tenth Circuit R. 10(e). The cause is therefore ordered submitted without oral argument.

This is an appeal from the decision of the tax court granting judgment on the pleadings in favor of the Commissioner.