485 F.2d 686
73-2 USTC  P 9765
*dWilliamsv.Commissioner of Internal Revenue
73-2771
UNITED STATES COURT OF APPEALS Fifth Circuit
Nov. 7, 1973

1
T.C.Fla.



*
 Summary Calendar cases; Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of


