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DURRETT v. C.I.R.

No. 94-41264.

71 F.3d 515 (1996)

Joseph B. DURRETT, Jr. and Carolyn C. Durrett, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 2, 1996.

Attorney(s) appearing for the Case

Thomas E. Redding, Sallie W. Galdney, Redding & Associates, Houston, TX, for appellants.

Annette M. Wietecha, Gary R. Allen, Andra R. Tebbets, Jonathan Cohen, Loretta Argrett, Asst. Atty. Gen., Appellate Sect., Tax Div., U.S. Dept. of Justice, Washington, DC, Stuart L. Borwn, Chief Counsel, IRS, Washington, DC, for appellee.

Before POLITZ, Chief Judge, and HILL and DeMOSS, Circuit Judges.

POLITZ, Chief Judge:

Taxpayers, Joseph B. and Carolyn C. Durrett, appeal the Tax Court's decision upholding the penalties assessed by the Commissioner of Internal Revenue. We affirm in part and reverse in part.

Background

The Durretts were among several thousand investors who participated in the late 1970s and early 1980s in the First Western tax shelter program. In Freytag v. Commissioner of Internal...

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