Case ID: f2d_468/html/0627-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Helen KELLNER, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 218, Docket 72-1103.
    United States Court of Appeals, Second Circuit.
    Argued Oct. 30, 1972.
    Decided Oct. 31, 1972.
    Louis A. Bradbury, Atty., Tax Div., Dept, of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Leonard J. Henzke, Jr., Attys., Washington, D. C., on the brief), for appellee.
    Before LUMBARD, FEINBERG and OAKES, Circuit Judges.
   PER CURIAM:

We affirm the judgment of the Tax Court on the memorandum opinion of Judge Tannenwald, 30 CCH Tax Ct. Mem. 448 (filed May 13, 1971).