Briggs v. Commissioner of Internal Revenue665 F.2d 1051 9th Cir.1981Check TreatmentCheck Treatment665 F.2d 1051 Briggsv.Commissioner of Internal Revenue 79-7675, 7550-76 UNITED STATES COURT OF APPEALS Ninth Circuit 10/26/81 U.S.T.C. 72 T.C. 646 AFFIRMED
