Hubert C. Stratton and Margaret M. Stratton v. Commissioner of Internal Revenue

422 F.2d 872

70-1 USTC P 9316

Hubert C. STRATTON and Margaret M. Stratton, appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 563, Docket 33730.

United States Court of Appeals, Second Circuit.

Argued April 2, 1970.

Decided April 2, 1970.

George C. Shattuck, Syracuse, N.Y. (Donald J. Zahn, Bond, Schoeneck & King, Syracuse, N.Y. of counsel), for appellants.

Paul M. Ginsburg, Department of Justice, Washington, D.C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, William Massar, Attys., Department of Justice, Washington, D.C., of counsel), for appellee.

Before KAUFMAN and FEINBERG,…