Court of Appeals for the Eighth Circuit September 3, 1980, 79-1842 (Lois P. Cottrell v. Commissioner of Internal Revenue)

combined-opinion

628 F.2d 1127 80-2 USTC P 13,369 Lois P. COTTRELL, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 79-1842. United States Court of Appeals, Eighth Circuit. Submitted June 11, 1980. Decided Sept. 3, 1980. Phillip H. Martin, Dorsey, Windhorst, Hannaford, Whitney & Halladay, Minneapolis, Minn., argued for appellant; Kenneth L. Cutler, Minneapolis, Minn., on brief.