Vivien Kellems, Appellant, v. Commissioner of Internal Revenue, Appellee, 474 F.2d 1399 (2d Cir. 1973)
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U.S. Court of Appeals for the Second Circuit
- 474 F.2d 1399 (2d Cir. 1973)
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 Rothwacks, Leonard J. Henzke, Jr., Tax Div., Dept. of Justice, Washington, D. C.), for appellee.
Before KAUFMAN, ANDERSON and OAKES, Circuit Judges.
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.
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