EDWARD C. REED, Jr., District Judge:
The appellants, Mr. and Mrs. Neely, brought suit for refund of amounts they paid for deficiencies and for negligence penalties arising from their 1978 and 1979 individual income tax returns. They appeal from a summary judgment of dismissal entered in favor of the United States.
The basis for the deficiency and penalty assessments was reallocation of income to the Neelys from a "family trust" created by Mr. Neely and disallowance...
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