Court of Appeals for the Second Circuit December 13, 1982, 92 (Sanchez v. United States)

696 F.2d 213 83-1 USTC P 9126, 35 UCC Rep.Serv. 244 Juan SANCHEZ and Maria Sanchez, Plaintiffs-Appellees, v. The UNITED STATES of America, Department of Treasury, Internal Revenue Service, Defendants-Appellants, and Sapperstein, Hochberg & Haberman Inc., Arismendy Carrero, Consolidated Insurance Companies, Jack Solomon, Ende Refrigerator & Store Fixture Co., Inc., Joseph Victoria & Co.