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U.S. Court of Appeals for the Fifth Circuit, 1980

Bill Doug Holt v. Commissioner of Internal Revenue, Gail E. Holt v. Commissioner of Internal Revenue

Bill Doug Holt v. Commissioner of Internal Revenue, Gail E. Holt v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided February 14, 1980
611 F.2d 1160 (Federal Reporter, Second Series)

Bill Doug Holt v. Commissioner of Internal Revenue, Gail E. Holt v. Commissioner of Internal Revenue

Opinion

611 F.2d 1160

80-1 USTC P 9224

Bill Doug HOLT, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Gail E. HOLT, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 78-1559.

United States Court of Appeals, Fifth Circuit.

Feb. 14, 1980.

Appeal from the Decision of the United States Tax Court (Texas Case).

Towner Leeper, El Paso, Tex., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, U. S. Dept. of Justice, Tax. Div., Washington, D. C., Lester Stein, Acting Chief Counsel, Jonathan S. Cohen, Richard D. Buik, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before AINSWORTH and HENDERSON, Circuit Judges, and HUNTER,* District Judge.

PER CURIAM:

1

Affirmed on the basis of the opinion of the U. S. Tax Court filed October 25, 1977, 69 T.C. 75.

2

AFFIRMED.

*

District Judge of the Western District of Louisiana, sitting by designation

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