SERRI v. COMMISSIONER OF INTERNAL REVENUE

David Berger, Philadelphia, Pa., (Frank S. Deming, Philadelphia, Pa., on the brief), for

Burton Berkley, Department of Justice, Tax Division, Washington, D.C. (John B. Jones, Jr., Acting

, Lee A. Jackson, John M. Brant, Jeanine Jacobs, Attorneys, Department of Justice, Washington, D.C., on the brief), for