553 F. 2d 93 - Kellner v. C. I. R.

553 F2d 93 Kellner v. C. I. R.

553 F.2d 93

77-1 USTC P 9236

Kellner
v.
C. I. R.

No. 76-4193

United States Court of Appeals, Second Circuit

2/3/77

1

T.C.

AFFIRMED