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CONOLE v. C. I. R.

No. 72-2629.

473 F.2d 1037 (1973)

Clement V. and Marjorie A. CONOLE, Petitioners-Appellants-Cross Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross Appellant.

United States Court of Appeals, Fifth Circuit.

February 9, 1973.

Attorney(s) appearing for the Case

David S. Meisel, Palm Beach, Fla., for petitioners-appellants-cross appellees.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Washington, D. C., Lee H. Henkel, Jr., Acting Chief Counsel, William D. Brackett, Atty., I. R. S., Washington, D. C., Daniel B. Rosenbaum, Atty., Tax Div., Washington, D. C., for respondent-appellee-cross appellant.

Before GOLDBERG, AINSWORTH and INGRAHAM, Circuit Judges.

PER CURIAM:

The issues in this case are fully described in the Tax Court's opinion, 30 T.C.M. 467 (1971), and we are in agreement with the findings and reasons for decision contained therein which we adopt as our own.

Affirmed.

GOLDBERG, Circuit Judge (concurring in part and dissenting in part):

I would affirm in every regard save one. I believe that the Tax Court misapplied the law regarding the "improvements to the leasehold" issue. I understand...

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