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KELLEMS v. COMMISSIONER OF INTERNAL REVENUE

No. 402, Docket 72-2122.

474 F.2d 1399 (1973)

Vivien KELLEMS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided April 4, 1973.

Attorney(s) appearing for the Case

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.

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...

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