D Williams v. Commissioner of Internal Revenue485 F.2d 686 | 5th Cir. | 1973485 F.2d 686 73-2 USTC P 9765 *dWilliamsv.Commissioner of Internal Revenue 73-2771 UNITED STATES COURT OF APPEALS Fifth Circuit Nov. 7, 1973 1 T.C.Fla. * Summary Calendar cases; Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of