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SMITH v. C.I.R.

No. 85-7178.

800 F.2d 930 (1986)

James L. SMITH and Carolyn S. Smith, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 25, 1986.

Attorney(s) appearing for the Case

Richard L. Stradley, Hillsboro, Or., for petitioners-appellants.

Douglas Coulter, David E. Carmack and Patricia Bowman, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before WRIGHT and ANDERSON Circuit Judges, and LYNCH, District Judge.

LYNCH, District Judge:

BACKGROUND

Appellants James and Carolyn Smith ("taxpayers") are husband and wife who filed joint tax returns for the years 1979 and 1980. During those two years Mr. Smith was a longshoreman for the port of Anchorage, and Mrs. Smith was employed by the Bureau of Census as an insurance agent during 1979, and as a census taker during part of 1980. Together they reported gross income in 1979 of $70,709 and in 1980 of $68,485.

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