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EARLY v. C. I. R.

No. 29240.

445 F.2d 166 (1971)

Allen M. EARLY and Jeannette B. Early, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied June 16, 1971.

Certiorari Denied October 12, 1971.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Leonard J. Henzke, Attys., Tax Div., U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, Chris J. Ray, Atty., Internal Revenue Service, Elmer J. Kelsey, Robert I. Waxman, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellant.

Leland E. Fiske, Dallas, Tex., for petitioners-appellees.

Before COLEMAN, AINSWORTH and GODBOLD, Circuit Judges.

Certiorari Denied October 12, 1971. See 92 S.Ct. 100.

GODBOLD, Circuit Judge:

The Commissioner appeals from a decision of the Tax Court which, over the dissents of six of its 15 members, overruled his determination of deficiencies in taxpayers' federal income tax for the years 1964-65, and in addition sustained taxpayers' claims for refunds for the same years. 52 T.C. 560 (1969). At...

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