Case Name: Bill Doug HOLT, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee; Gail E. HOLT, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1980-02-14
Citations: 611 F.2d 1160
Docket Number: No. 78-1559
Parties: Bill Doug HOLT, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Gail E. HOLT, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before AINSWORTH and HENDERSON, Circuit Judges, and HUNTER, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 611
Pages: 1160–1160

Head Matter:
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.

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