568 F.2d 769
Kowalski
v.
C. I. R.
No. 76-1312
United States Court of Appeals, Third Circuit
1/9/78
1
T.C.
AFFIRMED
568 F.2d 769
Kowalski
v.
C. I. R.
No. 76-1312
United States Court of Appeals, Third Circuit
1/9/78
T.C.
AFFIRMED