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VILLAFRANCA v. C. I. R.

No. 16535.

359 F.2d 849 (1966)

Frederick J. VILLAFRANCA and Thelma K. Villafranca, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

May 4, 1966.

Attorney(s) appearing for the Case

Irwin G. Waterman, Louisville, Ky., Morris, Garlove, Waterman & Johnson, Louisville, Ky., of counsel, for petitioners.

Stephen H. Paley, Department of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attorneys, Department of Justice, Washington, D. C., on brief, for respondent.

Before WEICK, Chief Judge, CECIL, Senior Circuit Judge, and BOYD, District Judge.

PER CURIAM.

This proceeding is to review the decision of the Tax Court of the United States which sustained a deficiency determined by the Commissioner against the taxpayers in the amount of $18,512.50 in their income tax for the year 1959.

Taxpayers are husband and wife. They formed a partnership to sell dancing instructions in Louisville and Lexington, Kentucky, under the name of Arthur Murray School of Dance. They operated under franchise from Arthur

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