D Flower v. C.I.R505 F.2d 1302 5th Cir.1974Check TreatmentCheck Treatment505 F.2d 1302 NotesdFlowerv.C.I.R. 74-1609 UNITED STATES COURT OF APPEALS Fifth Circuit 12/12/74 T.C.Tex., 61 T.C. 140 AFFIRMED