Court of Appeals for the Fifth Circuit May 17, 1976, 73--3916 (Louis Vincent Musso, Sr. (Anita Musso, Substituted in the Place and Stead of Louis Vincent Musso, Sr., Deceased) v. Commissioner of Internal Revenue)

TUTTLE, Circuit Judge:

The Court has withheld decision in this case pending disposition by the Supreme Court of

Laing v. United States, et al.,

423 U.S. 161, 96 S.Ct. 473, 46 L.Ed.2d 416 (1976) and

Clark

v.

Campbell, District Director of Internal Revenue, et al.,

501 F.2d 108 (C.A. 5, 1974),

cert. denied,

1976, 423 U.S. 1091, 96 S.Ct. 887, 47 L.Ed.2d 103, 44 U.S.L.W. 3428.