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MARCELLO v. C. I. R.

Nos. 23152, 23153.

380 F.2d 499 (1967)

Carlos and Jacqueline MARCELLO et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph, Jr. and Anastasia MARCELLO, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearings Denied August 29, 1967.

Attorney(s) appearing for the Case

deQuincy V. Sutton, Meridian, Miss., for petitioners.

Mitchell Rogovin, Asst. Atty. Gen., Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Donald W. Williamson, Jr., Attys., Dept. of Justice, Lester Uretz, Chief Counsel, IRS, Glen E. Hardy, Atty., IRS, Washington, D. C., for respondent.

Before RIVES, COLEMAN and GODBOLD, Circuit Judges.

RIVES, Circuit Judge:

The taxpayers seek a review of a Tax Court decision holding each of them liable for deficiencies in income tax and some of them liable for penalties pursuant to Sections 6651 (a) and 6653(a) of the 1954 Internal Revenue Code.1 There are seven distinct and unrelated issues involved. To facilitate our disposition of this case, we take up each matter separately.

I. Recognition of Gain on the Sale of Carlos and...

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