MARVIN L. DIETRICH AND MARJORIE DIETRICH, APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. No. 74-1276.United States Court of Appeals, Eighth Circuit.Submitted September 13, 1974. Decided September 25, 1974. Truman Clare, Omaha, Neb., for appellants. Ann Belanger Durney, Tax Div., Dept. of Justice, Washington, D.C., for appellee. Appeal from the United States Tax Court; Darrel D. […]