SUTTON v. C.I.R

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.