Court of Appeals for the Fifth Circuit April 22, 1982, 80-2347 (Alvin v. Graff v. Commissioner of Internal Revenue)

combined-opinion

673 F.2d 784 82-1 USTC P 9337 Alvin V. GRAFF, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 80-2347. United States Court of Appeals, Fifth Circuit. April 22, 1982. Winstead, McGuire, Sechrest & Trimble, Robert L. Trimble, Thomas R. Helfand, Dallas, Tex., for petitioner-appellant. Glen L. Archer, Jr., Asst. Atty. Gen., Michael L.