573 F.2d 1316
Smith
v.
C. I. R.
No. 76-1518
United States Court of Appeals, Ninth Circuit
4/7/78
1
T.C.
AFFIRMED
573 F.2d 1316
Smith
v.
C. I. R.
No. 76-1518
United States Court of Appeals, Ninth Circuit
4/7/78
T.C.
AFFIRMED