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DIVINE v. C. I. R.

No. 130, Docket 73-1732.

500 F.2d 1041 (1974)

Harold S. DIVINE and Rita K. Divine, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 20, 1974.

Attorney(s) appearing for the Case

Martin A. Coleman, Arnold Broser, Paul H. Asofsky, Allan M. Rosenbloom, Rubin, Wachtel, Baum & Levin, New York City, for petitioners-appellants.

Robert S. Watkins, Meyer Rothwacks, Paul M. Ginsburg, Attys., Tax Div., Dept. of Justice; Scott P. Crampton, Asst. Atty. Gen., for respondent-appellee.

Before WATERMAN, FRIENDLY and TIMBERS, Circuit Judges.

WATERMAN, Circuit Judge:

I

This appeal is taken from two decisions of the Tax Court, 59 T.C. 152 (1972), which held petitioners (appellants herein) liable for deficiencies in their personal income taxes of $9,416.35 and $20,944.40 for the calendar years 1961 and 1962, respectively. Inasmuch as appellants resided in the State of New York when they filed their petitions with the Tax Court seeking redetermination of tax liability...

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