512 F.2d 1404
*dGalliherv.C.I.R.
74-4125
UNITED STATES COURT OF APPEALS Fifth Circuit
4/24/75
T.C. Tex., 62 T.C. 760
AFFIRMED


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


