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GARNER v. C.I.R.

No. 92-4354.

987 F.2d 267 (1993)

James C. and Lillian GARNER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

March 23, 1993.

Attorney(s) appearing for the Case

S.L. Greenberg, Robert L. Thomas, III, Wells, Peyton, Beard, Greenberg, Hunt & Crawford, Beaumont, TX, for petitioners-appellants.

Abraham N.M. Shashy, Jr., Chief Counsel, IRS, Thomas J. Clark, Gary R. Allen, Chief, Appellate Sec., Tax Div., Dept. of Justice, Robert L. Baker, Atty., Ann B. Durney, Washington, DC, for respondent-appellee.

Before JOLLY and DeMOSS, Circuit Judges, and SCHWARTZ, District Judge.

DeMOSS, Circuit Judge:

This is an appeal from a decision of the United States Tax Court entered March 3, 1992, determining that there is a deficiency in Garner's income tax for the years 1981 and 1982 in the amounts of $315.00 and $336,720.00, respectively.2 In its Memorandum of Findings of Fact and Opinion reported at 62 T.C.M. (CCH) 1260, 1991 WL 245205, the Tax Court held that (1) Garner's repayment...

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