JOSEPH A. ROCCAFORTE, JR. AND SANDRA F. ROCCAFORTE, ET AL., PETITIONERS-APPELLEES CROSS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLANT CROSS-APPELLEE. No. 82-4048.United States Court of Appeals, Fifth Circuit. July 5, 1983. Rehearing and Rehearing En Banc Denied August 30, 1983. Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Robert T. Duffy, Stanley S. Shaw, Jr., […]
