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SMACZNIAK v. C.I.R.

No. 91-4445.

998 F.2d 238 (1993)

Stanley J. and Mary C. SMACZNIAK, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

June 30, 1993.

Attorney(s) appearing for the Case

Marvin S. Sloman, Jeffrey S. Levinger, William D. Underwood, Carrington, Coleman, Sloman & Blumenthal, L.L.P., Dallas, TX (Court-Appointed not under Act), for petitioners-appellants.

Abraham N.M. Shashy, Jr., Chief Counsel, IRS, Joel A. Rabinovitz, Gary R. Allen, Chief Appellate Sec., Ann B. Durney, Shirley D. Peterson, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, DC, for respondent-appellee.

Before POLITZ, Chief Judge, and KING and DUHE, Circuit Judges.

PER CURIAM:

Stanley and Mary Smaczniak, husband and wife, appeal from the Tax Court's judgment against them. After careful consideration of all of the issues in this case, we reverse the judgment of the Tax Court and remand for further proceedings not inconsistent with this opinion.

I.

In 1986, the Internal Revenue Service (IRS) sent Stanley Smaczniak a notice of deficiency for the tax years of 1980-83....

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