Rowland (James R., Anne C.) v. Commissioner of Internal Revenue Service

975 F.2d 867

Rowland (James R., Anne C.)
v.
Commissioner of Internal Revenue Service

NOS. 92-1649, 92-1906

United States Court of Appeals,
Eighth Circuit.

Sept 16, 1992

1

Appeal From: U.S.T.C.

2

AFFIRMED.