ELINOR W. MANNING, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. No. 79-1418.United States Court of Appeals, First Circuit.Argued December 3, 1979. Decided February 11, 1980. Richard deY. Manning, New York City, with whom Steven R. Hayes, New York City, was on brief, for petitioner, appellant. James F. Miller, Atty., Tax Division, Dept. of Justice, Washington, […]
