679 F.2d 873
Heller
v.
C. I. R.
81-4086
UNITED STATES COURT OF APPEALS Second Circuit
11/24/81
1
U.S.T.C.
AFFIRMED
679 F.2d 873
Heller
v.
C. I. R.
81-4086
UNITED STATES COURT OF APPEALS Second Circuit
11/24/81
U.S.T.C.
AFFIRMED