STEWART v. COMMISSIONER OF INTERNAL REVENUE

No. 89-4333.

902 F.2d 446 (1990)

Robert E. and Gloria H. STEWART, Petitioners-Appellants, Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Cross-Appellant.

United States Court of Appeals, Fifth Circuit.

June 7, 1990.


Attorney(s) appearing for the Case

John G. Gourlay, Jr., Gerald, Brand, Watters, Cox & Hemleben, Jackson, Miss., James P. Coleman, Ackerman, Miss., for petitioners-appellants, cross-appellees.

Janet Kay Jones, Gary R. Allen, Richard Farber, Dept. of Justice, Tax Div., Peter K. Scott, Acting Chief Counsel, I.R.S., Washington, D.C., for respondent-appellee, cross-appellant.

Before THORNBERRY, GEE, and BARKSDALE, Circuit Judges.


GEE, Circuit Judge:

Today we put an end to a case that, over the past five years, has made two trips through the Tax Court and two trips here — it having been tried to the Tax Court, appealed to this Court, remanded to the Tax Court for further proceedings and, again, appealed to us. Because we determine that the Tax Court got it right the second time around, we decline the parties' invitation to send it back for round three.

The facts of this case...

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