577 F.2d 1132 Huiev.C. I. R.* No. 77-3287 United States Court of Appeals, Fifth Circuit 7/25/78 1 T.C. 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