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STAFFORD v. C.I.R.

No. 85-2765.

805 F.2d 895 (1986)

Van STAFFORD and Lois Stafford, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

October 29, 1986.

Attorney(s) appearing for the Case

Van Stafford and Lois Stafford, pro se.

Roger M. Olsen, Acting Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, and Douglas G. Coulter, Attys., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before McKAY, SETH, and TACHA, Circuit Judges.

PER CURIAM.

In accordance with 10th Cir.R. 9(e) and Fed.R.App.P. 34(a), this appeal came on for consideration on the briefs and record on appeal.

This is an appeal from an order of the United States Tax Court granting the Commissioner's motion for summary judgment and affirming the Commissioner's determination of deficiencies and additions to tax.

The Commissioner notified the petitioners that they owed tax deficiencies and additions to tax for the...

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