ELDON S. CHAPMAN ET AL., PETITIONERS, APPELLEES, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, APPELLANT. No. 79-1336.United States Court of Appeals, First Circuit.Argued November 7, 1979. Decided March 31, 1980. Ernest J. Brown, Atty., Dept. of Justice, Washington, D.C., with whom M. Carr Ferguson, Asst. Atty. Gen., and Gilbert E. Andrews, Atty., Dept. of Justice, Washington, […]