TENNESSEE SECURITIES, INC. v. C. I. R.

Nos. 79-1415, 79-1416, 79-1417 and 79-1418.

674 F.2d 570 (1982)

TENNESSEE SECURITIES, INC., Petitioner-Appellant (79-1415), Tennessee Securities, Inc., et al., Plaintiffs, Charles R. Gaw and Deanna L. Gaw, (79-1416), Lloyd E. Gaw and Jannette A. Gaw, (79-1417), Doyle S. Gaw and Ranelle A. Gaw, (79-1418), Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 1, 1982.


Attorney(s) appearing for the Case

James T. O'Hare, O'Hare, Sherrard & Roe, Nashville, Tenn., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Richard Farber, John A. Dudeck, Jr., Tax Div., U. S. Dept. of Justice, Lester Stein, Acting Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before ENGEL and MARTIN, Circuit Judges, and BATTISTI, Chief District Judge.


BOYCE F. MARTIN, Jr., Circuit Judge.

This appeal from the decision of the United States Tax Court challenges federal income tax deficiencies assessed against petitioners, Tennessee Securities, Inc., Charles R. Gaw, Lloyd E. Gaw, and Doyle S. Gaw. The memorandum opinion of the Tax Court is reported at P-H Memo T.C. ¶ 78,434. Although petitioners raise a number of issues on appeal, we find no error in the decision below...

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