Walter F. Tellier and Evelyn H. Tellier v. Commissioner of Internal Revenue

342 F.2d 690

65-1 USTC P 9252

Walter F. TELLIER and Evelyn H. Tellier, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 29, Docket 28823.

United States Court of Appeals Second Circuit.

Argued Oct. 8, 1964.

Decided Feb. 16, 1965.

Michael Kaminsky, New York City (Whitman, Ransom & Coulson, New York City, on the brief), for petitioners.

Robert A. Bernstein, Atty., Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, of counsel), for respondent.

First issue before LUMBARD, Chief Judge, and HAYS and ANDERSON, Circuit…