Case ID: f2d_611/html/1160-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

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.
    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.
    
      
       District Judge of the Western District of Louisiana, sitting by designation.
    
   PER CURIAM:

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

AFFIRMED.