¶1
Appeal From: U.S.T.C.,29527-87 102 T.C. 323
¶2
AFFIRMED.
57 F.3d 1063
Docket NO. 94-4212
Handelman v. Cir
United States Court of Appeals, Second Circuit.
May 08, 1995
Relies on Tantalo v. Ins · Alling v. Commissioner
Decided 1995-05-08