HILLMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 81-1293.

687 F.2d 164 (1982)

James R. HILLMAN and Donna J. Hillman, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

September 1, 1982.


Attorney(s) appearing for the Case

James R. Hillman, Donna J. Hillman, pro se.

Emory L. Langdon, Jerome Sebastian, Acting Chief Counsel, Internal Revenue Service, John F. Murray, Michael L. Paup, Richard Farber, Stephen Gray, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before MARTIN, Circuit Judge, BROWN, Senior Circuit Judge, and HOLSCHUH, District Judge.


ORDER

Petitioners appeal the decision of the Tax Court which determined a deficiency in their federal income tax for the years 1973 and 1974. This appeal has been referred to a panel of the court pursuant to Rule 9(a), Rules of the Sixth Circuit. After examination of the briefs, record and appendix, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

Petitioners are part of a large number of individuals...

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