556 F2d 558 Nemser v. C. I. R.
556 F.2d 558
77-1 USTC P 9406
C. I. R.
United States Court of Appeals, Second Circuit
Oral opinion delivered in open court in the belief that no jurisprudential purpose would be served by a written opinion. An oral opinion or a summary order is not citable as precedent. Local Rule Sec. 0.23