621 F.2d 439
***Marcusv.Commissioner of Internal Revenue
79-1551, 79-1552
UNITED STATES COURT OF APPEALS Fifth Circuit
6/24/80
U.S.T.C., 70 T.C. 562
AFFIRMED


*
 Fed.R.App.P. 34(a); 5th Cir. R. 18


**
 Local Rule 21 case; see NLRB v. Amalgamated Clothing Workers of America, 5 Cir. 1970, 430 F.2d. 966


