Kellner v. Commissioner
468 F.2d 627
Court of Appeals for the Second Circuit·Decided October 31, 1972·No. No. 218, Docket 72-1103·Published·Cited by 3 cases
Opinion
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).
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Kellner v. Commissioner, 468 F.2d 627 (2d Cir. 1972).
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1973 T.C. Memo. 21 (U.S. Tax Court, 1973)