Citation Codes Equivalent Citations citation codes Docket Number Nos. 85-3693, 85-3695, 85-3696, 85-3697 and 85-3698. Attorney(S) B. Gray Gibbs, St. Petersburg, Fla., Ronald G. Hock, Hill, Hill Dickenson, Tampa, Fla., for petitioners-appellants. Marlene 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. Judges John Cooper Godbold Gerald Bard Tjoflat Elbert Parr Tuttle See more information ... Smart Summary Please sign up to generate summary. 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, PER CURIAM: The judgment of the tax court in these cases is AFFIRMED on the basis of the opinion of the tax court, 84 T.C. 210 (1985).