456 F.2d 799
72-1 USTC P 9235
*Browne
v.
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