JACKSON E. CAGLE, JR. AND ANN CAGLE, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. CHARLES L. WEBSTER, JR., AND SYLVIA WEBSTER, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. Nos. 75-1722 and 75-1723.United States Court of Appeals, Fifth Circuit. September 22, 1976. Page 410 Robert S. Mizell, Robert C. Taylor, Dallas, Tex., for petitioners-appellants. Scott P. […]