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Calvin K. v. Commissioner of Internal Revenue

UNITED STATES COURT OF APPEALS, SECOND CIRCUIT.


April 6, 1979

CALVIN K. AND MARY I. OF OAKKNOLL, APPELLANTS
v.
COMMISSIONER OF INTERNAL REVENUE, APPELLEE.

Before MULLIGAN, TIMBERS and VAN GRAAFEILAND.

This cause came to be heard on the transcript of record from the United States Tax Court, and was argued by counsel.

ON CONSIDERATION WHEREOF, it is now hereby ordered, adjudged, and decreed that the judgments of said Tax Court be and are hereby affirmed on the opinions below of the Hon. Leo H. Irwin 69 T.C. 770 (1978), and the Hon. Cynthia Holcomb Hall 37 T.C.M. 1380 (1978).

19790406

© 1998 VersusLaw Inc.



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