Court of Appeals for the Sixth Circuit April 1, 1966, 16437_1 (Louis A. Klitzner and Isabel S. Klitzner v. Commissioner of Internal Revenue, Harry F. Leshnower and Ruth S. Leshnower v. Commissioner of Internal Revenue)

358 F.2d 678 Louis A. KLITZNER and Isabel S. Klitzner, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Harry F. LESHNOWER and Ruth S. Leshnower, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 16436. No. 16437. United States Court of Appeals Sixth Circuit. April 1, 1966. W. Stuart McCloy, Memphis, Tenn., for petitioners, P. K. Seidman, Memphis, Tenn.