Bill Doug Holt v. Commissioner of Internal Revenue, Gail E. Holt v. Commissioner of Internal Revenue

611 F.2d 1160
CourtCourt of Appeals for the Fifth Circuit
DecidedFebruary 14, 1980
Docket78-1559
StatusPublished

This text of 611 F.2d 1160 (Bill Doug Holt v. Commissioner of Internal Revenue, Gail E. Holt v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Bill Doug Holt v. Commissioner of Internal Revenue, Gail E. Holt v. Commissioner of Internal Revenue, 611 F.2d 1160 (5th Cir. 1980).

Opinion

611 F.2d 1160

80-1 USTC P 9224

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.

Feb. 14, 1980.

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

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.

Before AINSWORTH and HENDERSON, Circuit Judges, and HUNTER,* District Judge.

PER CURIAM:

Affirmed on the basis of the opinion of the U. S. Tax Court filed October 25, 1977, 69 T.C. 75.

AFFIRMED.

*

District Judge of the Western District of Louisiana, sitting by designation

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Related

Holt v. Commissioner
69 T.C. 75 (U.S. Tax Court, 1977)

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