553 F.2d 93
77-1 USTC P 9236
Kellner
v.
C. I. R.
No. 76-4193
United States Court of Appeals, Second Circuit
2/3/77
1
T.C.
AFFIRMED
553 F.2d 93
77-1 USTC P 9236
Kellner
v.
C. I. R.
No. 76-4193
United States Court of Appeals, Second Circuit
2/3/77
T.C.
AFFIRMED