Sutton v. Commissioner 788 F.2d 695

William F. SUTTON and Helen C. Sutton, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Joseph W. FLEECE, Jr., and Joanne M. Fleece, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. John C. PRUITT and Frances M. Pruitt, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Jules DRESSLER and Muriel Dressier, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. R. Huston BABCOCK and Suzanne Babcock, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 85-3693, 85-3695, 85-3696, 85-3697 and 85-3698.

United States Court of Appeals, Eleventh Circuit.

April 16, 1986.

B. Gray Gibbs, St. Petersburg, Fla., Ronald G. Hock, Hill, Hill & Dickenson, Tampa, Fla., for petitioners-appellants.

*696Marlene Gross, Acting Director, Tax Litigation, Glenn L. Archer, Jr., Ass’t Atty. Gen., Michael L. Paup, Chief, Roger M. Olsen, Acting Ass’t Atty. Gen., Ann B. Durney, David M. Moore, U.S. Dept, of Justice, Appellate Section, Tax Div., Washington, D.C., for respondent-appellee.

Before GODBOLD, Chief Judge, TJO-FLAT, Circuit Judge, and TUTTLE, Senior Circuit Judge.