Briggs v. Commissioner of Internal Revenue , 665 F.2d 1051 ( 1981 )

665 F.2d 1051

Briggs
v.
Commissioner of Internal Revenue

79-7675, 7550-76

UNITED STATES COURT OF APPEALS Ninth Circuit

10/26/81

U.S.T.C. 72 T.C. 646

AFFIRMED