¶273-1 USTC P 9379
¶3Miele
v.
C. I. R.
¶472-1031, 72-1032
¶5UNITED STATES COURT OF APPEALS Third Circuit
¶61/30/73
¶7U.S.T.C., 56 T.C. 556
¶8AFFIRMED
474 F.2d 1338
Docket 72-1031, 72-1032
Third Circuit Court of Appeals · decided 1973-01-30
Relies on Miele v. Commissioner · Berry v. Alldredge
Decided 1973-01-30