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POTITO v. C. I. R.

No. 76-1008 Summary Calendar.

534 F.2d 49 (1976)

Oren F. POTITO, Oren F. Potito and Helen M. Potito, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

June 23, 1976.

Attorney(s) appearing for the Case

William R. Frazier, Jacksonville, Fla., Charles R. Rowe, Ocala, Fla., for plaintiffs-appellants.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, App. Sect., Gary R. Allen, Atty., George G. Wolf, U. S. Dept. of Justice, Washington, D. C., Tax Div., Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., for defendant-appellee.

Before COLEMAN, GOLDBERG and GEE, Circuit Judges.

PER CURIAM:

Taxpayers Oren and Helen Potito appeal the decision of the United States Tax Court determining deficiencies in their federal income taxes for 1963, 1964 and 1965.1 A 5% negligence penalty was imposed. With possible minor exceptions, the issues are purely factual. An appraisal of the record leaves us convinced that petitioners failed, utterly, to carry their burden of rebutting the presumptive correctness of the Commissioner...

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