659 F.2d 1059
Higley
v.
Commissioner of Internal Revenue
80-4235, 80-4237
UNITED STATES COURT OF APPEALS Second Circuit
4/22/81
1
U.S.T.C.
AFFIRMED
659 F.2d 1059
Higley
v.
Commissioner of Internal Revenue
80-4235, 80-4237
UNITED STATES COURT OF APPEALS Second Circuit
4/22/81
U.S.T.C.
AFFIRMED