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TRIVETT v. C.I.R.

No. 77-1753.

611 F.2d 655 (1979)

Ulysses G. TRIVETT, Jr. and Violet W. Trivett, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

December 26, 1979.

Attorney(s) appearing for the Case

Catherine S. Bardsley, George D. Webster, Daniel Piliero, Washington, D. C., for petitioners-appellants.

M. Carr Ferguson, Gilbert E. Andrews, Asst. Attys. Gen., Tax Div., U. S. Dept. of Justice, Washington, D. C., Stuart E. Seigel, Chief Counsel, I. R. S., Leonard J. Henzke, Jr., Timothy B. McBride, Washington, D. C., for respondent-appellee.

Before CELEBREZZE, MERRITT and MARTIN, Circuit Judges.

ORDER

This is an appeal from a decision of the United States Tax Court upholding a finding of deficiency in Ulysses G. Trivett, Jr.'s income taxes for 1969. Jurisdiction is conferred upon this court by Section 7482 of the Internal Revenue Code of 1954, 26 U.S.C. § 7482. The decision below is found at 36 T.C. Memo 675 (1977).

In 1969 Trivett sold his Dairy Queen franchise to the American Dairy Queen Corporation (ADQ) for $400,000. ADQ paid him $100,000...

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