456 F.2d 799
72-1 USTC  P 9235
*Brownev.Commissioner of Internal Revenue
71-2431
UNITED STATES COURT OF APPEALS Fifth Circuit
Feb. 7, 1972

1
T.C.Fla.


2
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* Summary Calendar cases; Rule 18, 5 Cir.,; See Isbell Enterprises, Inc. v. Citizens Casualty Co. of


