568 F.2d 1365
Hill
v.
C. I. R.
No. 76-2760
United States Court of Appeals, Fifth Circuit
2/8/78
T.C., 64 T.C. 867
AFFIRMED
568 F.2d 1365
Hill
v.
C. I. R.
No. 76-2760
United States Court of Appeals, Fifth Circuit
2/8/78
T.C., 64 T.C. 867
AFFIRMED