Court of Appeals for the Third Circuit January 2, 1973, 71-1914

471 F.2d 1178 73-1 USTC P 9153 George LOEVSKY and Ruth Loevsky, Appellants in No. 71-1914, v. COMMISSIONER OF INTERNAL REVENUE. Louis LOEVSKY and Faye Loevsky, Appellants in No. 71-1915, v. COMMISSIONER OF INTERNAL REVENUE. Nos. 71-1914, 71-1915. United States Court of Appeals, Third Circuit. Argued Oct. 2, 1972. Decided Jan. 2, 1973. Jack N. Honart, Newark, N. J., for appellant.