WHITE v. C.I.R.

No. 85-5231 Nonargument Calendar.

776 F.2d 976 (1985)

Albert WHITE and Vivian B. White, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

November 21, 1985.


Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Michael L. Paup, Chief, Appellate Section, Dept. of Justice, Tax Div., Washington, D.C., Charles S. Casazza, Clerk, U.S. Tax Court, Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Robert B. Miscavich, Senior Technician Reviewer, I.R.S., Washington, D.C., for respondent-appellee.

Before TJOFLAT, VANCE and KRAVITCH, Circuit Judges.


PER CURIAM:

By notice of deficiency, the Commissioner of Internal Revenue notified taxpayers Albert and Vivian B. White that there were deficiencies in their income taxes for 1980 and 1981 in the amounts of $1,776.80 and $5,272.73 respectively, and in addition, penalties for those years in the amounts of $88.84 and $263.64. The deficiencies were due to the disallowance by the Commissioner of unsubstantiated deductions plus a failure of the taxpayers to include certain...

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