Horace E. And Edith B. Nichols v. Commissioner of Internal Revenue

511 F.2d 618

75-1 USTC P 9404, 75-2 USTC P 9542

Horace E. and Edith B. NICHOLS, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 73--3159.

United States Court of Appeals,

Fifth Circuit.

April 18, 1975.

Rehearing Denied June 11, 1975.

H. E. Nichols, pro se.

Edith B. Nichols, pro se.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Tax Div., U.S. Dept. of Justice, Lawrence B. Gibbs, Acting Chief Counsel, Stephen M. Friedberg, I.R.S., Bennet N. Hollander, Jeffrey S. Blum, Attys., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Appeal from a…