BENNINGHOFF v. COMMISSIONER OF INTERNAL REVENUE

No. 78-3783.

614 F.2d 398 (1980)

Ronald W. BENNINGHOFF, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied April 14, 1980.


Attorney(s) appearing for the Case

Jack B. Hood, Birmingham, Ala., for petitioner-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Section, Grant W. Wiprud, David B. Allen, Tax Div., U. S. Dept. of Justice, Washington, D. C., Lester Stein, Acting Chief Counsel, Miami, Fla., for respondent-appellee.

Before TUTTLE, AINSWORTH and SAM D. JOHNSON, Circuit Judges.


PER CURIAM:

Appellant Ronald W. Benninghoff appeals from the November 1978 written opinion and order of the United States Tax Court that affirmed the decision of the Commissioner of Internal Revenue to assess a deficiency of $245 against appellant in his federal income tax for the taxable year 1973. 71 T.C. 216 (1978). Since the parties stipulated to the facts, the only issue on appeal is whether the Tax Court correctly held that appellant...

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