WILLIAM A. BELTZER AND SHARON BELTZER, PLAINTIFFS AND APPELLANTS, v. UNITED STATES OF AMERICA, DEFENDANT AND APPELLEE. No. 73-1539.United States Court of Appeals, Eighth Circuit.Submitted November 16, 1973. Decided April 19, 1974. Robert V. Dwyer, Jr., Omaha, Neb., for appellant. Arthur L. Bailey, Atty., Tax Div., Dept. of Justice, Washington, D.C., for appellee. Appeal from […]