LONG v. C.I.R.

No. 84-1347.

742 F.2d 1141 (1984)

Darryl S. and Arlyne M. LONG, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 12, 1984.

Rehearing and Rehearing Denied October 15, 1984.


Attorney(s) appearing for the Case

Darryl S. and Arlyne M. Long, pro se.

Glenn L. Archer, Jr. Asst. Atty. Gen., Michael L. Paup, Richard Farber, Bruce R. Ellisen, Attys. Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before HEANEY, BRIGHT, and ROSS, Circuit Judges.


Rehearing and Rehearing En Banc Denied October 15, 1984.

PER CURIAM.

Darryl S. and Arlyne M. Long (taxpayers) appeal from a decision of the United States Tax Court dismissing their petitions for redetermination of deficiencies in their income tax and upholding the Commissioner of Internal Revenue's determination of deficiencies and tax penalties totalling over $98,000. We affirm.

In March 1982, the Commissioner issued two notices of deficiency to taxpayers...

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