CHARLES E. LEVES, JOSEPH W. CHAMBERLAIN, PLAINTIFFS-APPELLANTS, v. INTERNAL REVENUE SERVICE, COMMISSIONER, ET AL., DEFENDANTS-APPELLEES. No. 86-3012. Non-Argument Calendar.United States Court of Appeals, Eleventh Circuit. August 15, 1986. As Amended August 28, 1986. Michael L. Paup, Chief, Roger M. Olsen, Acting Asst. Atty. Gen., David E. Carmack, Steven Parks, U.S. Dept. of Justice, Appellate Section, […]