Opinion
Argued April 28, 1987.
Decided May 13, 1987.
Appeal from the Tax Court.
Amy Reisen argued the cause for appellant ( Freundlich Reisen, attorneys; Amy Reisen and Lawrence J. Freundlich, on the brief).
John E. Harrington argued the cause for respondent ( Schlesinger, Schlosser, Foy Harrington, attorneys; John E. Harrington, on the letter-brief).
Before Judges GAULKIN, BAIME and ASHBEY.
The determination of the Tax Court is affirmed essentially for the reasons expressed by Judge Lario in his reported opinion.