782 F. 2d 1027 - Elliott v. C.i.r.

782 F2d 1027 Elliott v. C.i.r.

782 F.2d 1027

Elliott
v.
C.I.R.

85-5372, 85-5373

United States Court of Appeals,
Third Circuit.

1/21/86

1

U.S.T.C.,

84 T.C. 227

AFFIRMED