Rowland (James R., Anne C.) v. Commissioner of Internal Revenue Service
975 F.2d 867
8th Cir.
1992
Check Treatment

975 F.2d 867

Rowland (James R., Anne C.)
v.
Commissioner of Internal Revenue Service

NOS. 92-1649, 92-1906

United States Court of Appeals,
Eighth Circuit.

Sept 16, 1992

1

Appeal From: U.S.T.C.

2

AFFIRMED.