decided: September 27, 1971.
ANTHONY SALVAGGIO, PLAINTIFF-APPELLANT,
THE HONORABLE JOHN P. COTTER ET AL., DEFENDANT-APPELLEES.
Before Lumbard, Mansfield and Oakes, Circuit Judges.
We affirm in open court on the opinion of Judge Clarie, 324 F.Supp. 681 (D.Conn.1971), except that Judge Oakes limits his concurrence to non-constitutional grounds.
Before ELY and CARTER, Circuit Judges, and JAMESON,*fn* Senior District Judge.
The decision of the Tax Court is affirmed upon the basis of the Tax Court opinion: Colombo Club, Inc. v. Commissioner, (1970), 54 T.C. 100.