COERVER v. COMMISSIONER OF INTERNAL REVENUE

Robert W. Wakefield, Wilmington,

(Foulk, Walker, Miller Wakefield, Wilmington,

, on the brief), for

Donald P. Horwitz, Washington, D.C. (Louis F. Oberdorfer,

, Lee A. Jackson, Robert N. Anderson, Department of Justice, Washington, D.C., on the brief), for