Citation Codes Equivalent Citations citation codes Docket Number No. 78-1345. Attorney(S) Robert O. Rogers, Palm Beach, , for petitioners- M. Carr Ferguson, , Michael L. Paup, , Gilbert E. Andrews, Acting Chief, Libero Marinelli, Jr., U.S. of Justice, Tax Division, Lester Stein, Acting Chief Counsel, Ernest J. Brown, , Tax Division, of Justice, Washington, D.C., for respondent- Judges Henry Anthony Politz See more information ... Smart Summary Please sign up to generate summary. FLOYD J. VOIGHT AND MARION C. VOIGHT, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. FLOYD J. VOIGHT AND C. LORRAINE PEEK VOIGHT, PETITIONERS-APPELLANTS, PER CURIAM: Affirmed on the basis of the opinion of the United States Tax Court filed April 27, 1977, 68 T.C. 99. AFFIRMED.