Court of Appeals for the Third Circuit December 15, 1978, 78-1391 (Harry J. Binder v. United States)

combined-opinion

590 F.2d 68 79-1 USTC P 9124 Harry J. BINDER, Appellant, v. UNITED STATES of America. No. 78-1391. United States Court of Appeals, Third Circuit. Argued Oct. 17, 1978. Decided Dec. 15, 1978. 1 Abraham J. Brem Levy, George P. Walker, Philadelphia, Pa., for appellant. 2 M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup, Aaron Rosenfeld, Tax Div., Dept.