562 F.2d 1259 Maddoxv.Internal Revenue Service* No. 77-2438 United States Court of Appeals, Fifth Circuit 10/17/77 1 S.D.Fla. 2 AFFIRMED*** * Summary Calendar case; Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York et al., 5 Cir., 1970, 431 F.2d 409 *** Opinion contains citation(s) or special notations