Opinion
No. 201, Docket 72-1125.
Argued January 8, 1973.
Decided January 8, 1973.
Joseph P. Hoey, New York City (Amen, Weisman Butler, New York City, on the brief), for appellants.
William M. Brown, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Richard W. Perkins, Attys., Tax Div., Dept. of Justice, Washington, D.C., Robert Morse, U.S. Atty., E. D. N. Y., on the brief), for appellee.
Appeal from an order of the United States District Court for the Eastern District of New York, Jacob Mishler, Chief Judge.
Before LUMBARD, KAUFMAN and MANSFIELD, Circuit Judges.
We affirm the judgment on Judge Mishler's opinion below, 338 F.Supp. 786 (E.D.N.Y. 1971).