468 F2d 627 Kellner v. Commissioner of Internal Revenue
468 F.2d 627
72-2 USTC P 9741
Helen KELLNER, Appellant,
COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 218, Docket 72-1103.
United States Court of Appeals,
Argued Oct. 30, 1972.
Decided Oct. 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.
Before LUMBARD, FEINBERG and OAKES, Circuit Judges.
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).