633 F.2d 215
Heyman
v.
Commissioner of Internal Revenue
79-1052, 79-1053
UNITED STATES COURT OF APPEALS Sixth Circuit
10/2/80
U.S.T.C., 70 T.C. 482
AFFIRMED
633 F.2d 215
Heyman
v.
Commissioner of Internal Revenue
79-1052, 79-1053
UNITED STATES COURT OF APPEALS Sixth Circuit
10/2/80
U.S.T.C., 70 T.C. 482
AFFIRMED