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U.S. Court of Appeals for the Second Circuit, 1973

Vivien Kellems v. Commissioner of Internal Revenue

Vivien Kellems v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided April 13, 1973
474 F.2d 1399 (Federal Reporter, Second Series)

Vivien Kellems v. Commissioner of Internal Revenue

Opinion

474 F.2d 1399

73-1 USTC P 9343

Vivien KELLEMS, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 402, Docket 72-2122.

United States Court of Appeals,
Second Circuit.

Argued April 13, 1973.
Decided April 4, 1973.

David R. Shelton, Washington, D. C., for appellant.

Stephen Schwartz, Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Leonard J. Henzke, Jr., Tax Div., Dept. of Justice, Washington, D. C.), for appellee.

Before KAUFMAN, ANDERSON and OAKES, Circuit Judges.

PER CURIAM:

1

The judgment is affirmed on the basis of the Tax Court's opinion below, 58 T.C. 556. We find Moritz v. Commissioner, 469 F.2d 466 (10 Cir. 1972), cited to us by appellant, to be inapposite.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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