Kellems v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit
Kellems v. Commissioner of Internal Revenue, 474 F.2d 1399 (2d Cir. 1973)
Kellems v. Commissioner of Internal Revenue
Opinion of the Court
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.
Reference
- Full Case Name
- Vivien KELLEMS v. COMMISSIONER OF INTERNAL REVENUE
- Status
- Published