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CASH v. C. I. R.

Nos. 78-1560, 78-1562 Summary Calendar.

580 F.2d 152 (1978)

Naomi Jablonski CASH, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

September 14, 1978.

Attorney(s) appearing for the Case

R. Travis Douglas, Andrew I. Brown, New Orleans, La., for petitioner-appellant in both cases.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, Grant W. Wiprud, Atty., Tax Div., U. S. Dept. of Justice, Stuart E. Seigel, Act. Chief, Counsel, Anthony Ilardi, Jr., Atty., IRS, Washington, D. C., for defendant-appellee in both cases.

Before MORGAN, CLARK and TJOFLAT, Circuit Judges.

PER CURIAM:

Case No. 78-1562 is an appeal from a Tax Court determination that deficiencies in income tax are due from the petitioner for the taxable years 1972, 1973 and 1974. The determination was made on the basis of the Tax Court's memorandum opinion set out in the appendix. We affirm on the basis of that opinion.

Case No. 78-1560 is an appeal from the Tax Court's determination that a deficiency in income tax is due from petitioner for the taxable year...

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