Kellems v. Commissioner of Internal Revenue
474 F.2d 1399
CourtCourt of Appeals for the Second Circuit
DecidedApril 4, 1973
DocketNo. 402, Docket 72-2122
StatusPublished
This text of 474 F.2d 1399 (Kellems v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Kellems v. Commissioner of Internal Revenue, 474 F.2d 1399 (2d Cir. 1973).
Opinion
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.
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Related
Charles E. Moritz v. Commissioner of Internal Revenue
469 F.2d 466 (Tenth Circuit, 1972)
Kellems v. Commissioner
58 T.C. 556 (U.S. Tax Court, 1972)
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Bluebook (online)
474 F.2d 1399, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kellems-v-commissioner-of-internal-revenue-ca2-1973.