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

Kellems v. Commissioner of Internal Revenue

Kellems v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided April 4, 1973
474 F.2d 1399 (Federal Reporter, Second Series)

Kellems v. Commissioner of Internal Revenue

Opinion of the Court

PER CURIAM:

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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