VOIGHT v. COMMISSIONER OF INTERNAL REVENUE

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-