· 5/20/1971

Kenneth Whitmer and Beatrice Whitmer v. Commissioner of Internal Revenue. William E. Heitzman and Mary Heitzman v. Commissioner of Internal Revenue

Citations

443 F.2d 170
27 A.F.T.R.2d (RIA) 1398
1971 U.S. App. LEXIS 10090

Judges: Seitz, Adams, Rosenn

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