Susan L. Ketchum v. Commissioner of Internal Revenue

697 F.2d 466

83-1 USTC P 9122

Susan L. KETCHUM, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 188, Docket 82-4094.

United States Court of Appeals,

Second Circuit.

Argued Sept. 16, 1982.

Decided Dec. 27, 1982.

Michael J. Cuddy, Brooklyn, N.Y., for petitioner-appellant.

Stephan J. Gray, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen. Michael L. Paup, Daniel F. Ross, Dept. of Justice, Washington, D.C., on the brief), for respondent-appellee.

Before MANSFIELD, VAN GRAAFEILAND and NEWMAN, Circuit Judges.

NEWMAN, Circuit Judge:

1

This appeal concerns the "innocent…