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MARCELLO v. C. I. R.

No. 27348 Summary Calendar.

414 F.2d 268 (1969)

Carlos and Jacqueline MARCELLO et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Fifth Circuit.

August 6, 1969.

Attorney(s) appearing for the Case

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

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Richard M. Hahn, Acting Chief Counsel, Internal Revenue Service, Washington, D. C., Kenneth L. Gross, William A. Friedlander, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellee.

Before GEWIN, GOLDBERG and DYER, Circuit Judges.

PER CURIAM:

This is a petition to review, pursuant to section 7482 of the Internal Revenue Code of 1954, a decision of the Tax Court that the taxpayers failed to make an installment election on the sale of certain real property as permitted by section 453 of the Code.1

We affirm.2

In 1958 the taxpayers, the widow and children of one Joseph Marcello, sold a parcel of realty which they had inherited...

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