Bottome v. Commissioner of Internal Revenue

486 F.2d 1314 159 U.S.App.D.C. 54, 73-2 USTC P 9739 Bottome v. Commissioner of Internal Revenue 72-2216 UNITED STATES COURT OF APPEALS District of Columbia Circuit 10/26/73 D.C.D.C., 58 T.C. 212 AFFIRMED