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HAGAMAN v. C.I.R.

No. 91-1458.

958 F.2d 684 (1992)

William S. HAGAMAN, Petitioner-Appellant, Bonnie C. Hagaman, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided March 6, 1992.

Attorney(s) appearing for the Case

William E. Frantz (briefed), Donald B. DeLoach (argued and briefed), Frantz, Sanders & Grattan, Atlanta, Ga., for petitioner-appellant.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Office of Chief Counsel, Washington, D.C., Gary R. Allen, Acting Chief (briefed), Robert S. Pomerance, Kenneth W. Rosenberg (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for respondent-appellee.

Before MERRITT, Chief Judge, GUY, Circuit Judge, and WELLFORD, Senior Circuit Judge.

WELLFORD, Senior Circuit Judge.

We AFFIRM the decision of the Tax Court, cited as 56 T.C.M. (P-H) 2,948 (1987), on this appeal, but REMAND to that court to deal with the issue of the effects of IRC § 312(a).1

First, we set out essential stipulated facts for an understanding of the decision reached. William S. Hagaman (Hagaman) and his wife, Bonnie (Mrs. Hagaman), Tennessee residents, filed joint tax returns from 1975 through...

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