Heverly v. Commissioner
1981 U.S. LEXIS 2184
SCOTUS
1981
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C. A. 3d Cir.; and

C. A. 1st Cir. Certiorari dismissed under this Court’s Rule 53. Reported below: No. 80-309, 621 F. 2d 1227; No. 80-310, 618 F. 2d 856.