469 F.2d 1406
72-2 USTC  P 9637
Martinv.Commissioner of Internal Revenue*
No. 72-1416
United States Court of Appeals, Fifth Circuit
Aug. 18, 1972

1
T.C.Tex.



*
 Summary Calendar cases; Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York, et al., 5 Cir., 1970, 431 F.2d 409


