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UNDERWOOD v. C. I. R.

No. 75-1625.

535 F.2d 309 (1976)

Morris G. UNDERWOOD and Jackie Underwood, Individuals, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied September 1, 1976.

Attorney(s) appearing for the Case

Edward R. Smith, Lubbock, Tex., for petitioners-appellants.

Scott P. Crampton, Meyer Rothwacks, Wynette J. Hewett, Asst. Attys. Gen., Tax Div., Dept. of Justice, Gilbert E. Andrews, Acting Chief, Tax Div., Appellate Sect., Dept. of Justice, Meade Whitaker, IRS, Chief Counsel, Washington, D. C., for respondent-appellee.

Before GEWIN, GODBOLD and SIMPSON, Circuit Judges.

GEWIN, Circuit Judge:

This is an appeal from a decision of the United States Tax Court finding a deficiency in the taxpayers' federal income tax for the year 1969 in the aggregate amount of $8,788.66. The findings of fact of the Tax Court and the opinion of Judge Featherston were entered on January 27, 1975 and are reported at 63 T.C. 62. We affirm.

Taxpayers Morris G. Underwood and Jackie Underwood, husband and wife, are the sole shareholders of two corporations...

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