DocketNumber： 402
Citation Numbers： 474 F.2d 1399
Filed Date： 4/13/1973
Status： Precedential
Modified Date： 11/14/2018
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:
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.
Johnson v. United States , 422 F. Supp. 958 ( 1976 )
Injured Workers of Kansas v. Franklin , 262 Kan. 840 ( 1997 )
Peden v. STATE, KANSAS DEPT. OF REVENUE , 261 Kan. 239 ( 1996 )
Sowders v. Oklahoma Tax Commission , 552 P.2d 698 ( 1976 )
Estate of Frank Armstrong, Jr., Frank Armstrong III v. ... , 119 T.C. No. 13 ( 2002 )
Neely v. Commissioner , 37 T.C.M. 128 ( 1978 )
Merrill v. Comm'r , 98 T.C.M. 25 ( 2009 )
Stephens v. Commissioner , 41 T.C.M. 964 ( 1981 )
Johnson v. Commissioner , 39 T.C.M. 868 ( 1980 )
Keeler v. Commissioner , 70 T.C. 279 ( 1978 )
Estate of Gillespie v. Commissioner , 75 T.C. 374 ( 1980 )
Druker v. Commissioner , 77 T.C. 867 ( 1981 )
De Mars v. Commissioner , 79 T.C. 247 ( 1982 )
Jennemann v. Commissioner , 67 T.C. 906 ( 1977 )
Black v. Commissioner , 69 T.C. 505 ( 1977 )
MUELLER v. COMMISSIONER , 82 T.C.M. 764 ( 2001 )
MUELLER v. COMMISSIONER , 79 T.C.M. 1887 ( 2000 )
Field v. Comm'r , 105 T.C.M. 1672 ( 2013 )