DocketNumber： 76-2165
Filed Date： 6/10/1977
Status： Precedential
Modified Date： 12/21/2014
559 F.2d 1207
Cuppv.C. I. R.
No. 76-2165
United States Court of Appeals, Third Circuit
6/10/77
T.C. 65, T.C. 68
AFFIRMED