Opinion
No. 722, Docket 71-2188.
Argued June 28, 1972.
Decided July 18, 1972.
Gary R. Allen, Atty., Tax Division, Dept. of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Richard W. Perkins, Attys., Tax Division, Dept. of Justice, Washington, D.C., and Stewart H. Jones, U.S. Atty., New Haven, Conn., on the brief), for defendant-appellant.
Richard C. Pugh, New York City (Ronald A. Partnoy, Bridgeport, Conn., Roger W. Thomas, Stephen L. Cohen, and Cleary, Gottlieb, Steen Hamilton, New York City, on the brief), for plaintiff-appellee.
Appeal from the District Court for the District of Connecticut.
Before MOORE, SMITH and TIMBERS, Circuit Judges.
We affirm the order and judgment of the District Court upon the well reasoned opinion of Arthur H. Latimer, United States Magistrate (D.Conn. 1971), as approved and adopted by the District Court, Robert C. Zampano, District Judge.