Aimee D. Bagur v. Commissioner of Internal Revenue, Barbara M. Hansen v. Commissioner of Internal Revenue

603 F.2d 491

79-2 USTC P 9607

Aimee D. BAGUR, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Barbara M. HANSEN, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 76-4466, 77-2974.

United States Court of Appeals,

Fifth Circuit.

Sept. 26, 1979.

M. Hepburn Many, New Orleans, La., for petitioner-appellant in No. 76-4466.

Meade Whitaker, Chief Counsel, I. R. S., Acting Asst. Atty. Gen., Aaron Rosenfeld, Gary R. Allen, Ernest J. Brown, Attys., Dept. of Justice, Tax Div., Washington, D. C., for respondent-appellee in No. 76-4466.

Barbara M.…