Opinion · Court of Appeals for the Second Circuit

Vivien Kellems v. Commissioner of Internal Revenue

474 F.2d 1399

Type
Opinion
Court
Court of Appeals for the Second Circuit
Jurisdiction
Federal
Date
1973-04-13
Topic
litigation

474 F.2d 1399 73-1 USTC P 9343 Vivien KELLEMS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 402, Docket 72-2122. United States Court of Appeals, Second Circuit. Argued April 13, 1973.

Citator

UpLaw has not yet analyzed Vivien Kellems v. Commissioner of Internal Revenue. The absence of a flag is not a finding that it is good law.

Authority status
pending
Cited by
2 opinions

474 F.2d 1399

73-1 USTC P 9343

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

No. 402, Docket 72-2122.

United States Court of Appeals,
Second Circuit.

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.

Before KAUFMAN, ANDERSON and OAKES, Circuit Judges.

PER CURIAM:

1

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.