Floyd J. Voight and Marion C. Voight v. Commissioner of Internal Revenue, Floyd J. Voight and C. Lorraine Peek Voight v. Commissioner of Internal Revenue

614 F.2d 94
Court of Appeals for the Fifth Circuit·Decided March 21, 1980·No. 78-1345·Published

Opinion

614 F.2d 94

80-1 USTC P 9310

Floyd J. VOIGHT and Marion C. Voight, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Floyd J. VOIGHT and C. Lorraine Peek Voight, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 78-1345.

United States Court of Appeals, Fifth Circuit.

March 21, 1980.

Robert O. Rogers, Palm Beach, Fla., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Atty., Gilbert E. Andrews, Acting Chief, Libero Marinelli, Jr., U. S. Dept. of Justice, Tax Division, Lester Stein, Acting Chief Counsel, Ernest J. Brown, Atty., Tax Division, Dept. of Justice, Washington, D. C., for respondent-appellee.

Before VANCE, POLITZ and RANDALL, Circuit Judges.

PER CURIAM:

Affirmed on the basis of the opinion of the United States Tax Court filed April 27, 1977, 68 T.C. 99.

AFFIRMED.

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Floyd J. Voight and Marion C. Voight v. Commissioner of Internal Revenue, Floyd J. Voight and C. Lorraine Peek Voight v. Commissioner of Internal Revenue, 614 F.2d 94 (5th Cir. 1980).

614 F.2d 94 (Floyd J. Voight and Marion C. Voight v. Commissioner of Internal Revenue, Floyd J. Voight and C. Lorraine Peek Voight v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Voight v. Commissioner
68 T.C. 99 (U.S. Tax Court, 1977)
Voight v. Commissioner
614 F.2d 94 (Fifth Circuit, 1980)