474 F.2d 1345
73-1 USTC  P 9283
*dPaula Construction Companyv.Commissioner of Internal Revenue
72-3710
UNITED STATES COURT OF APPEALS Fifth Circuit
March 13, 1973
T.C.La., 58 T.C. 1055


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


