Wells v. CommissionerWells v. CommissionerSupreme Court of the United StatesJan 19, 1981No. 80-699Versions:449 U.S. 1111101 S. Ct. 92166 L. Ed. 2d 84049 U.S.L.W. 35151981 U.S. LEXIS 540 C. A. 9th Cir. Certiorari denied.