Case Name: Vivien KELLEMS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1973-04-04
Citations: 474 F.2d 1399
Docket Number: No. 402, Docket 72-2122
Parties: Vivien KELLEMS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 474
Pages: 1399–1399

Head Matter:
Vivien KELLEMS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 402, Docket 72-2122.
United States Court of Appeals, Second Circuit.
Argued April 13, 1973.
Decided April 4, 1973.
David R. Shelton, Washington, D. C., for appellant.
Stephen Schwartz, Tax Div., Dept, of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Roth-wacks, Leonard J. Henzke, Jr., Tax Div., Dept, of Justice, Washington, D. C.), for appellee.
Before KAUFMAN, ANDERSON and OAKES, Circuit Judges.

Opinion:
PER CURIAM:
The judgment is affirmed on the basis of the Tax Court's opinion below, 58 T.C. 556. We find Moritz v. Commissioner, 469 F.2d 466 (10 Cir. 1972), cited to us by appellant, to be inapposite.