¶274-2 USTC P 9819
¶3Stephens
v.
C. I. R.
¶474-1627
¶5UNITED STATES COURT OF APPEALS Sixth Circuit
¶610/30/74
¶7T.C., 60 T.C. 1004
¶8AFFIRMED
506 F.2d 1400
Docket 74-1627
Sixth Circuit Court of Appeals
10/30/74
Sixth Circuit Court of Appeals · decided 1974-10-30
Relies on Norris v. Callaway · Stephens v. Commissioner
Decided 1974-10-30