556 F.2d 558
77-1 USTC P 9406
Nemser
v.
C. I. R.
No. 76-4231
United States Court of Appeals, Second Circuit
4/4/77
1
T.C.
2
AFFIRMED*
*
Oral opinion delivered in open court in the belief that no jurisprudential purpose would be served by a written opinion. An oral opinion or a summary order is not citable as precedent. Local Rule Sec. 0.23