NEUHOFF v. C. I. R

Jimmy L. Heisz, Neil J. O'Brien, Dallas, Tex., for appellant-petitioner. Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, John F. Murray, William A. Friedlander, John A. Dudeck, Jr., R. Russell Mather, Tax Div., U.S. Dept. of Justice, Kenneth W. Gideon, Chief Counsel, IRS, Washington, D.C., for appellee-respondent.