Dennis McCabe v. Commissioner of Internal Revenue

688 F.2d 102

82-1 USTC P 9331

Dennis McCABE, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 646, Docket 81-4175.

United States Court of Appeals,

Second Circuit.

Argued Jan. 25, 1982.

Decided April 14, 1982.

As Amended July 22, 1982.

Paul Brenner, New York City (Richard Hartman, Jeffrey S. Wasserman, Law Office of Richard Hartman, New York City, on the brief), for petitioner-appellant.

Steven I. Frahm, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., Michael L. Paup, Chief, Appellate Section, Tax. Div.,…