Court of Appeals for the Fifth Circuit March 27, 1981, 79-1420 (Jones v. Commissioner of Internal Revenue)

640 F.2d 745 81-1 USTC P 9284 George M. and Jean H. JONES, Donald E. and Carol J. McGuire, Charles H. and Julia I. Wilson, Shields O. and Harriette L. Livingston, and Robert G. and Francoise B. Long, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 79-1420. United States Court of Appeals, Fifth Circuit. March 27, 1981. H.