WILLIAM C. BLAKELY AND BETTIE BLAKELY, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. Nos. 83-4234, 83-4244. Summary Calendar.United States Court of Appeals, Fifth Circuit. November 25, 1983. Page 412 Fred W. Schwendimann, Santa Fe, N.M., for petitioners-appellants. Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Michael L. Paup, Chief, Appellate Sec., Gary R. Allen, […]