Court of Appeals for the Eighth Circuit May 6, 1975, 74-1390 (Glen A. Jordan and Virginia D. Jordan, Appellants-Cross v. Commissioner of Internal Revenue, Appellee-Cross Insurance Sales and Management Company, Appellant-Cross v. Commissioner of Internal Revenue, Appellee-Cross)

514 F.2d 1209 75-1 USTC P 9444 Glen A. JORDAN and Virginia D. Jordan, Appellants-Cross Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellee-Cross Appellant. INSURANCE SALES AND MANAGEMENT COMPANY, Appellant-Cross Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellee-Cross Appellant. Nos. 74-1390, 74-1410, 74-1412, 74-1389 and 74-1411. United States Court of Appeals, Eighth Circuit.