D Sapphire Lands, Inc. v. Commissioner of Internal Revenue , 488 F.2d 551 ( 1974 )

488 F.2d 551

*^dSapphire Lands, Inc.
v.
Commissioner of Internal Revenue

73-2717

UNITED STATES COURT OF APPEALS Fifth Circuit

1/2/74

1

T.C.La.

AFFIRMED

*

Summary Calendar case; Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of N