Royce W. BROWN and Patty L. Brown, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 682-70.United States Court of Appeals, Tenth Circuit. September 14, 1971. Page 515 Charles B. Lutz, Jr., Oklahoma City, Okla. (John K. Speck, Oklahoma City, Okla., on the brief), for appellants. Wesley J. Filer, Atty., Tax Division, Department of Justice, Washington, […]