Telephone Answering Service Co., Inc. v. C. I. R546 F.2d 423 | 4th Cir. | 1976546 F.2d 423 Telephone Answering Service Co., Inc.v.C. I. R. No. 75-2118 United States Court of Appeals, Fourth Circuit 11/8/76 T.C., 63 T.C. 423 AFFIRMED