John G. Garner and Winnifred T. Garner, Petitioners, v. Commissioner of Internal Revenue, Respondent, 405 F.2d 500 (6th Cir. 1968)

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US Court of Appeals for the Sixth Circuit - 405 F.2d 500 (6th Cir. 1968) June 17, 1968

John G. Garner and Winnifred T. Garner, in pro. per.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Division, Department of Justice, Washington, D.C., Lester R. Uretz, Chief Counsel, Internal Revenue Service, Washington, D.C., for respondent.

Before EDWARDS, CELEBREZZE and PECK, Circuit Judges.


OPDER

Respondent's motion to dismiss is granted in all particulars for the reasons set forth in the memorandum of the Tax Court, except as it pertains to the motion to hold attorney Coxe in contempt. As to that motion, the court on its own motion affirms the disposition of the Tax Court under Rule 8 of thUnited States Court of Appeals for the Sixth Circuit for the reasons set forth in the memorandum of the Tax Court.