Kellner v. Commissioner of Internal Revenue

Full title: HELEN KELLNER, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE

Court: United States Court of Appeals, Second Circuit

Date published: Oct 31, 1972

468 F.2d 627 (2d Cir. 1972)

Opinion

No. 218, Docket 72-1103.

Argued October 30, 1972.

Decided October 31, 1972.

Helen Kellner, pro se.

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.

Appeal from an order of the Tax Court, Theodore Tannenwald, Jr., Judge.

Before LUMBARD, FEINBERG and OAKES, Circuit Judges.

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).