657 F.2d 262
Citibank, N.A.
v.
Commissioner of Internal Revenue
80-4193, 80-4233
UNITED STATES COURT OF APPEALS Second Circuit
3/20/81
1
U.S.T.C.
AFFIRMED
657 F.2d 262
Citibank, N.A.
v.
Commissioner of Internal Revenue
80-4193, 80-4233
UNITED STATES COURT OF APPEALS Second Circuit
3/20/81
U.S.T.C.
AFFIRMED