PARKER v. UNITED STATES

No. 75-3036 Summary Calendar.

524 F.2d 479 (1975)

Wynelle PARKER et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

December 8, 1975.


Attorney(s) appearing for the Case

William P. Fonville, Dallas, Tex., for plaintiffs-appellants.

Scott P. Crampton, Asst. Atty. Gen., U. S. Dept. of Justice, Tax Div., Washington, D. C., Gilbert E. Andrews, Act. Chief, Leonard J. Henzke, Jr., Francis J. Gould, App. Sec., U. S. Dept. of Justice, Washington, D. C., Martha J. Stroud, Asst. U. S. Atty., Dallas, Tex., for defendant-appellee.

Before COLEMAN, AINSWORTH and SIMPSON, Circuit Judges.


AINSWORTH, Circuit Judge:

Plaintiff taxpayers are husband and wife and residents of Texas, a community property state. They appeal from a judgment denying them a refund of onehalf of the income tax fraud penalties assessed against them. We affirm.

Taxpayers filed joint income tax returns for the years in question, 1959, 1961 and 1962. Deficiencies and penalties for fraud were assessed against taxpayers jointly by...

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