Court of Appeals for the Third Circuit May 30, 1973, 72-1600 (John J. Williams and Elizabeth M. Williams, His Wife, in No. 72-1600 v. Internal Revenue Service. Joseph M. Donlon and Catherine Donlon, His Wife, in No. 72-1601 v. Internal Revenue Service)

479 F.2d 317 73-1 USTC P 9476 John J. WILLIAMS and Elizabeth M. Williams, his wife, Appellants in No. 72-1600, v. INTERNAL REVENUE SERVICE. Joseph M. DONLON and Catherine Donlon, his wife, Appellants in No. 72-1601, v. INTERNAL REVENUE SERVICE. Nos. 72-1600 and 72-1601. United States Court of Appeals, Third Circuit. Argued April 30, 1973. Decided May 30, 1973. Robert E.