Alson N. Johnson and Margaret C. Johnson v. Commissioner of Internal Revenue

574 F.2d 189

78-1 USTC P 9367

Alson N. JOHNSON and Margaret C. Johnson, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 77-1010.

United States Court of Appeals,

Fourth Circuit.

Argued Dec. 5, 1977.

Decided April 11, 1978.

Daniel R. Dixon, Raleigh, N. C., for appellants.

Stanley S. Shaw, Jr., Atty., Tax Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews and Richard W. Perkins, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, BRYAN, Senior Circuit Judge, and WINTER, Circuit Judge.