Louis Colangelo v. United States of America

575 F.2d 994

78-1 USTC P 9464

Louis COLANGELO, Plaintiff-Appellee,

v.

UNITED STATES of America et al., Defendants-Appellants.

No. 77-1400.

United States Court of Appeals,

First Circuit.

Argued Nov. 10, 1977.

Decided May 17, 1978.

1

F. Arnold Heller, Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom M. Carr Ferguson, Asst. Atty. Gen., Edward F. Harrington, U. S. Atty., Boston, Mass., Gilbert E. Andrews, and Richard Farber, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for defendants-appellants.

2

Avram G. Hammer, Boston, Mass., for plaintiff-appellee.

3

Before COFFIN,…