D Paula Construction Company v. Commissioner of Internal Revenue474 F.2d 1345 5th Cir.1973Check Treatment474 F.2d 1345 73-1 USTC P 9283 *dPaula Construction Companyv.Commissioner of Internal Revenue 72-3710 UNITED STATES COURT OF APPEALS Fifth Circuit March 13, 1973 T.C.La., 58 T.C. 1055 Notes * Summary Calendar cases; Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of
