Lan Jen Chu and Grace Y. P. Chu v. Commissioner of Internal Revenue

486 F.2d 696

73-2 USTC P 9750, 179 U.S.P.Q. 705

LAN JEN CHU and Grace Y. P. Chu, Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant.

No. 73-1132.

United States Court of Appeals,

First Circuit.

Argued Sept. 6, 1973.

Decided Nov. 2, 1973.

William S. Estabrook, III, Atty., Tax Div., Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown, and Grant W. Wiprud, Attys., Tax Div., Dept. of Justice, were on brief, for appellant.

Paul J. Foley, Washington, D. C., with whom Robert H. Rines and Rines & Rines, Boston, Mass., were on brief, for appellees.

Before McENTEE and CAMPBELL,…