Iona Sutton LANE-BURSLEM, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE.
COMMISSIONER OF INTERNAL REVENUE, Appellant,
v.
Iona Sutton LANE-BURSLEM.
United States Court of Appeals, District of Columbia Circuit.https://leagle.com/images/logo.png
Argued April 14, 1981.
Decided July 13, 1981.
Attorney(s) appearing for the Case
Robert E. Falb, Washington, D. C., with whom Robert E. Liles, II, Washington, D. C., was on the brief for appellant in No. 80-1535 and cross-appellee in No. 80-1536.
James F. Miller, Atty. Dept. of Justice, Washington, D. C., with whom M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Carleton D. Powell, and James F. Miller, Attys., Dept. of Justice, Washington, D. C., were on the brief for appellee in No. 80-1535 and cross-appellant in No. 80-1536. Ernest J. Brown, Atty., Dept. of Justice, Washington, D. C., also entered an appearance for appellee in No. 80-1535 and cross-appellant in No. 80-1536.
Before TAMM and WALD, Circuit Judges and MARKEY, Chief Judge, United States Court of Customs and Patent Appeals.
United States Court of Appeals, District of Columbia Circuit.
Opinion for the Court filed by Circuit Judge WALD.
WALD, Circuit Judge:
Appellant Iona Sutton Lane-Burslem challenges a decision of the Tax Court1 upholding a deficiency2 noted by the Commissioner of the Internal Revenue Service ("Commissioner") against her 1971 federal income tax return. Appellant contends that the assessment of the deficiency violates her fourteenth amendment right to equal protection...
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