575 F.2d 880 Resnickv.C. I. R.*** No. 77-2661 United States Court of Appeals, Fifth Circuit 6/6/78 1 T.C. 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 ** Local Rule 21 case; see NLRB v. Amalgamated Clothing Workers of America, 5 Cir., 1970, 430 F.2d 966