Voight v. Commissioner of Internal Revenue

Full title: FLOYD J. VOIGHT AND MARION C. VOIGHT, PETITIONERS-APPELLANTS, v…

Court: United States Court of Appeals, Fifth Circuit

Date published: Mar 21, 1980

614 F.2d 94 (5th Cir. 1980)

Opinion

No. 78-1345.

March 21, 1980.

Robert O. Rogers, Palm Beach, Fla., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Atty., Gilbert E. Andrews, Acting Chief, Libero Marinelli, Jr., U.S. Dept. of Justice, Tax Division, Lester Stein, Acting Chief Counsel, Ernest J. Brown, Atty., Tax Division, Dept. of Justice, Washington, D.C., for respondent-appellee.

Appeal from the Decision of the United States Tax Court.

Before VANCE, POLITZ and RANDALL, Circuit Judges.

PER CURIAM:

Affirmed on the basis of the opinion of the United States Tax Court filed April 27, 1977, 68 T.C. 99.

AFFIRMED.