Dennis M. And Linda Babeaux v. Commissioner of Internal Revenue, Ira L. Patrick and Maisie S. Patrick v. Commissioner of Internal Revenue, James Marion Waldrop v. Commissioner of Internal Revenue

601 F.2d 730

79-2 USTC P 9474

Dennis M. and Linda BABEAUX, Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant.

Ira L. PATRICK and Maisie S. Patrick, Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant.

James Marion WALDROP, Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant.

Nos. 78-1015, 78-1018 and 78-1019.

United States Court of Appeals,

Fourth Circuit.

Argued March 7, 1979.

Decided July 12, 1979.

James A. Riedy, Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Richard Farber, Tax Div., Dept. of Justice, Washington, D. C., on…