551 F.2d 300
77-1 USTC  P 9135
Malawerv.C. I. R.
No. 76-4078
United States Court of Appeals, Second Circuit
12/15/76

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


