M. Ralph Cannon, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant. Idus P. Ash and Georgia L. Ash, Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee

533 F.2d 959

76-2 USTC P 9501

M. Ralph CANNON, Petitioner-Appellant, Cross-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee,

Cross-Appellant.

Idus P. ASH and Georgia L. Ash, Petitioners-Appellees,

Cross-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant,

Cross-Appellee.

Nos. 74-4150, 75-1143.

United States Court of Appeals,

Fifth Circuit.

June 21, 1976.

Lester L. May, Kenneth A. Herridge, Dallas, Tex., for petitioner-appellant.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Section, Dept. of Justice, Bennet N. Hollander, Robert T. Duffy,…