Court of Appeals for the Second Circuit March 20, 1981, 80-4193 (Kerr v. Commissioner of Internal Revenue)

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United States · · · 20-03-1981

657 F.2d 263 Kerr v. Commissioner of Internal Revenue 80-4193, 80-4233 UNITED STATES COURT OF APPEALS Second Circuit 3/20/81 1 U.S.T.C. AFFIRMED

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