KAHN v. COMMISSIONER OF INTERNAL REVENUE

Benjamin Mahler, New York City, for

Dudley J. Godfrey, Jr., Sp.

to

, Washington, D.C., Kenneth Q. Gemmill, Washington, D.C., Chief Counsel,

Service (H. Brian Holland,

,

Ellis N. Slack, Sp.

to

, Washington, D.C., on the brief), for