Kellner v. Commissioner
Kellner v. Commissioner
468 F.2d 627
(Federal Reporter, Second Series)
Opinion of the Court
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).
Case-law data current through September 30, 2026. Source: CourtListener bulk data.