LARY v. C.I.R.

No. 87-7472 Non-Argument Calendar.

842 F.2d 296 (1988)

John H. LARY, Jr. and Sherry S. Lary, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

April 12, 1988.


Attorney(s) appearing for the Case

John H. Lary, Jr., pro se.

Sherry S. Lary, pro se.

William F. Nelson, Chief Counsel, IRS, Washington, D.C., John B. Harper, District Counsel, IRS, Birmingham, Ala., Michael L. Paup, Chief Appellate Section, Tax Div., U.S. Dept. of Justice, William R. Rose, Jr., Michael C. Durney, Acting Asst. Atty. Gen., Gary R. Allen, Richard Farber, Douglas G. Coulter, Washington, D.C., for respondent-appellee.

Before HILL, VANCE and CLARK, Circuit Judges.


PER CURIAM:

Appellants John H. Lary, Jr. and Sherry S. Lary filed a timely notice of appeal from the decision of the Tax Court determining deficiencies in their taxes for the years 1978 and 1979.

We have carefully reviewed the record and the briefs filed by and on behalf of the parties. The Memorandum Findings of Fact and Opinion by Judge B. John Williams, Jr. filed March 26, 1987 adequately and correctly states the facts (which were stipulated) and the conclusions...

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