Kellems v. Commissioner of Internal Revenue

Full title: VIVIEN KELLEMS, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE

Court: United States Court of Appeals, Second Circuit

Date published: Apr 4, 1973

474 F.2d 1399 (2d Cir. 1973)

Opinion

No. 402, Docket 72-2122.

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.

Appeal from the United States Tax Court.

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.