HOLT v. COMMISSIONER OF INTERNAL REVENUE, 611 F.2d 1160 (5th Cir. 1980)

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.
February 14, 1980.

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.

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

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.

Page 1385