D Rose v. Commissioner of Internal RevenueU.S. Court of Appeals for the Fifth Circuit February 26, 1973D Rose v. Commissioner of Internal Revenue, 472 F.2d 1406 (5th Cir. 1973) Copy CitationD Rose v. Commissioner of Internal RevenueOpinion472 F.2d 1406*dRosev.Commissioner of Internal Revenue72-2094UNITED STATES COURT OF APPEALS Fifth CircuitFeb. 26, 19731E.D.La.*Summary Calendar cases; Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. ofReferenceStatusPublished