Soterios and Catharine Hantzis v. Commissioner of Internal Revenue

638 F.2d 248

81-1 USTC P 9144

Soterios and Catharine HANTZIS, Petitioners, Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellant.

No. 80-1140.

United States Court of Appeals,

First Circuit.

Argued Sept. 5, 1980.

Decided Jan. 7, 1981.

As Amended Jan. 28, 1981.

James A. Riedy, Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for respondent, appellant.

Catharine W. Hantzis, pro se with whom Soterios C. Hantzis was on brief, pro se.

B…