588 F.2d 818
Daly et al.
v.
Commissioner of Internal Revenue
No. 78-1181
United States Court of Appeals, First Circuit
11/15/78
Tax Court
AFFIRMED
588 F.2d 818
Daly et al.
v.
Commissioner of Internal Revenue
No. 78-1181
United States Court of Appeals, First Circuit
11/15/78
Tax Court
AFFIRMED