
    Estate of Nero Direzza, Deceased, James L. Direzza, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
    Docket No. 16705-79.
   On September 30, 1981, by order of Judge Arthur L. Nims III, opinion filed July 29, 1981, was withdrawn and order of dismissal entered August 3,1981, was vacated.  