Emil Horwitz v. United States

FRIENDLY, Circuit Judge

(concurring) :

I concur. I do not understand the opinion to disapprove Judge Levet’s conclusion that the taxpayer had the burden with respect to all elements of the case. See, accord, Chief Judge Hincks’ opinion in Kellems v. United States, 97 F.Supp. 681, 686 (D.Conn.1951).