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Martha W. Collord Fryer v. Commissioner of Internal Revenue, 434 F.2d 67, 2d Cir. (1970)
Martha W. Collord Fryer v. Commissioner of Internal Revenue, 434 F.2d 67, 2d Cir. (1970)
Martha W. Collord Fryer v. Commissioner of Internal Revenue, 434 F.2d 67, 2d Cir. (1970)
2d 67
70-2 USTC P 9682
We agree with the Tax Court that the agreement in this case 1 does not meet the
strict requirement of Lester, and that Gotthelf is distinguishable. Any
reconsideration of Lester should come from the Supreme Court or Congress.
Judgment affirmed.