556 F.2d 558
77-1 USTC  P 9406
Nemserv.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


