MILES v. UNITED STATES

Roy A. Miles, Jr., Nashville,

, for appellant on

Virginia M. Hopkinson,

, Tax Division, Department of Justice, Washington, D.C., Fred B. Ugast, Acting

, Meyer Rothwacks, Grant W. Wiprud,

, Tax Division,

of Justice, Washington, D.C., on brief

Charles H. Anderson, U.S.

, Nashville,

, of counsel, for