¶1Arthur P. Tranakos, Tranakos & Hurst, Atlanta, Ga., for plaintiff-appellant.
¶2John W. Stokes, Jr., U. S. Atty., Atlanta, Ga., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Lee A. Jackson, Richard Farber, Tax Div., Dept, of Justice, Washington, D. C., Elmer J. Kelsey, Tax Division, Dept, of Justice, Washington, D. C., for appellee.
¶3Before RIVES, GOLDBERG, and MORGAN, Circuit Judges.