Court of Appeals for the Fifth Circuit August 23, 1979, 76-4247 (Ronald E. Schleppy and Leonette R. Schleppy v. Commissioner of Internal Revenue, David N. Smith and Judith A. Smith v. Commissioner of Internal Revenue)

601 F.2d 196 79-2 USTC P 9551 Ronald E. SCHLEPPY and Leonette R. Schleppy, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. David N. SMITH and Judith A. Smith, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Nos. 76-4247, 76-4248. United States Court of Appeals, Fifth Circuit. Aug. 23, 1979. M. Carr Ferguson, Asst. Atty. Gen.