561 F.2d 1115 (4th Cir. 1977), 76-1925, Koch v. Alexander

Citation: 561 F.2d 1115

Party Name: Robert F. KOCH and Evelyn C. Koch, Appellants, v. Donald C. ALEXANDER, Commissioner of Internal Revenue, Appellee.

Case Date: August 16, 1977

Court: U.S. Court of Appeals — Fourth Circuit