Brown v. C. I. R570 F.2d 350 9th Cir.1978Check Treatment570 F.2d 350 Brownv.C. I. R. No. 75-1283, 75-3248, 75-3179, 75-1199, 75-1702, 75-3445,75-1498, 75-1479 United States Court of Appeals, Ninth Circuit 2/28/78 1 T.C. AFFIRMED