WESTWICK v. C. I. R.

No. 79-2245.

636 F.2d 291 (1980)

John and Barbara WESTWICK, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

December 30, 1980.


Attorney(s) appearing for the Case

John Westwick, pro se.

Barbara Westwick, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Grant W. Wiprud and Gilbert S. Rothenberg, Attys., Tax Division, Dept. of Justice, Washington, D. C., for respondent-appellee.

Before BARRETT, McKAY and LOGAN, Circuit Judges.


PER CURIAM.

After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); Tenth Circuit R. 10(e). The cause is therefore ordered submitted without oral argument.

This is an appeal from the Tax Court's judgment for the Internal Revenue Service on a petition for redetermination of a deficiency in...

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