Smith v. C.I.R805 F.2d 1073 | D.C. Cir. | 1986805 F.2d 1073 256 U.S.App.D.C. 369 Smithv.C.I.R. 85-1774 United States Court of Appeals,District of Columbia Circuit. 12/8/86 U.S.T.C. 84 T.C. 889 AFFIRMED