Case Name: Francesco GALESI, Plaintiff-Appellee, v. UNITED STATES of America and Internal Revenue Service, Defendants-Appellants
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1976-10-28
Citations: 544 F.2d 606
Docket Number: No. 18, Docket 76-6055
Parties: Francesco GALESI, Plaintiff-Appellee, v. UNITED STATES of America and Internal Revenue Service, Defendants-Appellants.
Judges: Before WATERMAN, VAN GRAAFEILAND, Circuit Judges, and MOTLEY, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 544
Pages: 606–607

Head Matter:
Francesco GALESI, Plaintiff-Appellee, v. UNITED STATES of America and Internal Revenue Service, Defendants-Appellants.
No. 18, Docket 76-6055.
United States Court of Appeals, Second Circuit.
Argued Sept. 27, 1976.
Decided Oct. 28, 1976.
Carleton D. Powell, Atty., Tax Div., Dept, of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen.; Gilbert E. Andrews and Crombie J. D. Garrett, Attys., Tax Div., Dept, of Justice, Washington, D.C., and George W. F. Cook, U. S. Atty., Rutland, Vt. on the brief), for defendants-appellants.
R. Marshall Witten, Bennington, Vt. (Witten & Carter, Bennington, Vt.), for plaintiff-appellee.
Before WATERMAN, VAN GRAAFEILAND, Circuit Judges, and MOTLEY, District Judge.
Of the Southern District of New York, sitting by designation.

Opinion:
PER CURIAM:
The judgment below is affirmed on the opinion of Chief Judge Holden below.