George B. Rosenfeld and Harriet Rosenfeld v. Commissioner of Internal Revenue

706 F.2d 1277

83-1 USTC P 9341

George B. ROSENFELD and Harriet Rosenfeld, Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant.

No. 998, Docket 82-4176.

United States Court of Appeals,

Second Circuit.

Argued March 10, 1983.

Decided May 2, 1983.

Jonathan S. Cohen, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gayle P. Miller, Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., of counsel), for appellant.

John P. Dee, Buffalo, N.Y. (Cohen, Swados, Wright, Haniflin, Bradford & Brett, Buffalo, N.Y., of counsel), for appellees.

Before KAUFMAN and KEARSE, Circuit…