WALTER v. C.I.R.

Nos. 83-1782, 83-1795.

753 F.2d 35 (1985)

H. Calvin and Anne F. WALTER, Billy Joe and Barbara H. Guess, Tom T. Pace, Jr. and Estate of Nancy H. Pace, Deceased, Tom T. Pace, III, Robert J. English, Roy A. Wedekind, Jr. and Rhys G. Claiborne (83-1782); Morgan Brown Ayres, Jr. and Cynthia Ann Ayres, Campbell Wallace, Jr. and Joan E. Wallace, Morgan B. Ayres and Patricia M. Ayres, William R. and Marie Banks, Donald L. Jackson, Thomas M. and Murray O. Ayres, Jack T. and Eugenia C. Bush, W. Zane and Darlene Daniel (83-1795), Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 15, 1985.


Attorney(s) appearing for the Case

Leslie Shields, argued, Kramer, Johnson, Rayson, McVeigh & Leake, Knoxville, Tenn., for petitioners-appellants in both cases.

Joel Gerber, Acting Chief Counsel, Internal Revenue Service, Washington, D.C., Glenn L. Archer, Jr. [Lead Counsel], Michael L. Paup, Gary R. Allen, Gayle P. Miller, argued, Chief App. Sect., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee in both cases.

Before EDWARDS and JONES, Circuit Judges; and PHILLIPS, Senior Circuit Judge.


NATHANIEL R. JONES, Circuit Judge.

This action is a consolidation of fifteen separate appeals; therefore, the appellants1 are numerous. They are Mr. and Mrs. Morgan B. Ayres, Jr., H. Calvin Walter, Billy Joe Guess, Tom T. Pace, Jr., Campbell Wallace, Jr., William R. Banks, Glen R. Clairborne, Thomas M. Ayres, Roy Wedekind, Jr., Jack T. Bush, W. Zane Daniel. Misters Donald L. Jackson, Tom T. Pace, III, and Robert J. English are also appellants...

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