Case Name: Robert W. McLEMORE and Lucile McLemore, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1974-05-03
Citations: 494 F.2d 1350
Docket Number: No. 73-1907
Parties: Robert W. McLEMORE and Lucile McLemore, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 494
Pages: 1350–1351

Head Matter:
Robert W. McLEMORE and Lucile McLemore, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 73-1907.
United States Court of Appeals, Sixth Circuit.
Argued Feb. 5, 1974.
Decided May 3, 1974.
Louis E. Ackerson, Louisville, Ky., for appellants; Robert L. Ackerson, William J. Cooper, Jr., Louisville, Ky., on brief.
Murray S. Horwitz, Atty., Tax Div., Dept, of Justice, Washington, D. C., for appellee; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Leonard J. Henzke, Jr., Attys., Dept, of Justice, Washington, D. C., on brief.
Before PHILLIPS, Chief Judge, LIVELY, Circuit Judge, and Mc-ALLISTER, Senior Circuit Judge.

Opinion:
PER CURIAM.
An income tax deficiency was assessed by the Commissioner against petitioners for the year 1965. Robert W. Mc-Lemore was the sole shareholder of two corporations. Lucile McLemore is a party solely because she filed a joint return with her husband. The deficiency arose from a series of financial transactions by Mr. McLemore and the two corporations which are described fully in the memorandum and opinion of Judge Fay of the Tax Court upholding the deficiency assessment. T.C.Memo 1973-59.
We have carefully considered the briefs and oral arguments of counsel for petitioners. We conclude that the Tax Court correctly decided the issues in this case and affirm its judgment for the reasons set forth in its opinion.
So ordered.