LeROY AND LEONA BUTTKE, APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. No. 79-1885.United States Court of Appeals, Eighth Circuit.Submitted April 16, 1980. Decided July 9, 1980. Berentje C. M. Pohlman, Enderlin, N. D., for appellants. M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup and Karl P. Fryzel, Attys., Tax Division, Dept. […]