Case Name: Helen KELLNER, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1972-10-31
Citations: 468 F.2d 627
Docket Number: No. 218, Docket 72-1103
Parties: Helen KELLNER, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 468
Pages: 627–627

Head Matter:
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.

Opinion:
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).