Case Name: Clement V. and Marjorie A. CONOLE, Petitioners-Appellants-Cross Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross Appellant
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1973-02-09
Citations: 473 F.2d 1037
Docket Number: No. 72-2629
Parties: Clement V. and Marjorie A. CONOLE, Petitioners-Appellants-Cross Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 473
Pages: 1037–1038

Head Matter:
Clement V. and Marjorie A. CONOLE, Petitioners-Appellants-Cross Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross Appellant.
No. 72-2629.
United States Court of Appeals, Fifth Circuit.
Feb. 9, 1973.
David S. Meisel, Palm Beach, Fla., for petitioners-appellants-cross appellees.
Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept, of Justice, Washington, D. C., Lee H. Henkel, Jr., Acting Chief Counsel, William D. Brackett, Atty., I. R. S., Washington, D. C., Daniel B. Rosenbaum, Atty., Tax Div., Washington, D. C., for respondent-appellee-cross appellant.
Before GOLDBERG, AINSWORTH and INGRAHAM, Circuit Judges.

Opinion:
PER CURIAM:
The issues in this ease are fully described in the Tax Court's opinion, 30 T.C.M. 467 (1971), and we are in agreement with the findings and reasons for decision contained therein which we adopt as our own.
Affirmed.