Case Name: Elizabeth B. NAMMACK, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1972-05-23
Citations: 459 F.2d 1045
Docket Number: No. 765, Docket 72-1070
Parties: Elizabeth B. NAMMACK, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 459
Pages: 1045–1045

Head Matter:
Elizabeth B. NAMMACK, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 765, Docket 72-1070.
United States Court of Appeals, Second Circuit.
Argued May 22, 1972.
Decided May 23, 1972.
J. Barclay Collins, New York City (Richard J. Hiegel, Peter C. Cannellos, Jonathan D. Dubois, New York City, on the brief), for appellant.
Dennis M. Donohue, Atty., Tax Division, Department of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and William L. Goldman, Attys., Washington, D. C., on the brief), for appellee.
Before FEINBERG, MULLIGAN and TIMBERS, Circuit Judges.

Opinion:
PER CURIAM:
The judgment of the Tax Court is affirmed on the opinion of Judge Raum, 56 T.C. 1379 (1971).