Case Name: William F. SUTTON and Helen C. Sutton, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee; Joseph W. FLEECE, Jr., and Joanne M. Fleece, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee; John C. PRUITT and Frances M. Pruitt, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee; Jules DRESSLER and Muriel Dressler, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee; R. Huston BABCOCK and Suzanne Babcock, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Eleventh Circuit
Jurisdiction: United States
Decision Date: 1986-04-16
Citations: 788 F.2d 695
Docket Number: Nos. 85-3693, 85-3695, 85-3696, 85-3697 and 85-3698
Parties: William F. SUTTON and Helen C. Sutton, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Joseph W. FLEECE, Jr., and Joanne M. Fleece, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. John C. PRUITT and Frances M. Pruitt, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Jules DRESSLER and Muriel Dressier, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. R. Huston BABCOCK and Suzanne Babcock, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 788
Pages: 695–696

Head Matter:
William F. SUTTON and Helen C. Sutton, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Joseph W. FLEECE, Jr., and Joanne M. Fleece, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. John C. PRUITT and Frances M. Pruitt, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Jules DRESSLER and Muriel Dressier, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. R. Huston BABCOCK and Suzanne Babcock, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Nos. 85-3693, 85-3695, 85-3696, 85-3697 and 85-3698.
United States Court of Appeals, Eleventh Circuit.
April 16, 1986.
B. Gray Gibbs, St. Petersburg, Fla., Ronald G. Hock, Hill, Hill & Dickenson, Tampa, Fla., for petitioners-appellants.
Marlene Gross, Acting Director, Tax Litigation, Glenn L. Archer, Jr., Ass’t Atty. Gen., Michael L. Paup, Chief, Roger M. Olsen, Acting Ass’t Atty. Gen., Ann B. Durney, David M. Moore, U.S. Dept, of Justice, Appellate Section, Tax Div., Washington, D.C., for respondent-appellee.
Before GODBOLD, Chief Judge, TJO-FLAT, Circuit Judge, and TUTTLE, Senior Circuit Judge.

Opinion:
PER CURIAM:
The judgment of the tax court in these cases is AFFIRMED on the basis of the opinion of the tax court, 84 T.C. 210 (1985).