Kenneth A. Murry and Helen J. Murry v. Commissioner of Internal Revenue, Lakeside Garden Developers, Inc. v. Commissioner of Internal Revenue

601 F.2d 892

79-2 USTC P 9565

Kenneth A. MURRY and Helen J. Murry, Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

LAKESIDE GARDEN DEVELOPERS, INC., Petitioner-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

Nos. 76-4415, 76-4416.

United States Court of Appeals,

Fifth Circuit.

Aug. 31, 1979.

Gilbert E. Andrews, Act. Chief, Appellate Section, U. S. Dept. of Justice, M. Carr Ferguson, Asst. Atty. Gen., Stuart E. Seigel, Chief Counsel, I. R. S., Gary R. Allen, Jeffrey S. Blum, Attys., Tax Div., Dept. of Justice, Washington, D. C., for…