559 F.2d 1207
Cupp
v.
C. I. R.
No. 76-2165
United States Court of Appeals, Third Circuit
6/10/77
T.C. 65, T.C. 68
AFFIRMED
559 F.2d 1207
Cupp
v.
C. I. R.
No. 76-2165
United States Court of Appeals, Third Circuit
6/10/77
T.C. 65, T.C. 68
AFFIRMED