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MALONEY v. COMMISSIONER OF INT. REV.

No. 76-1910.

566 F.2d 1054 (1977)

Albert B. and Ethel L. MALONEY, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

December 14, 1977.

Attorney(s) appearing for the Case

Seymour Samuels, Jr., I. R. Schulman, Schulman, Pride & LeRoy, Nashville, Tenn., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Tax Division, U. S. Dept. of Justice, Washington, D. C., Gilbert E. Andrews, Jonathan S. Cohen, F. Arnold Heller, Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before CELEBREZZE, Circuit Judge, MARKEY, Chief Judge, United States Court of Customs and Patent Appeals, and LIVELY, Circuit Judge.

ORDER

This is an appeal from a decision of the United States Tax Court sustaining a determination by the Commissioner of Internal Revenue of deficiencies in income tax due from the appellants for taxable years ending in 1965, 1966 and 1967. The appellants contend that the Tax Court failed to make findings of fact on their claim that the appellant Albert B. Maloney was engaged in the business of rescuing ailing business enterprises and was clearly erroneous in finding...

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