EMMA R. DORL, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. No. 132, Docket 74-1716.United States Court of Appeals, Second Circuit.Argued October 23, 1974. Decided November 13, 1974. Page 407 Ronald T. Dorl, for appellant. Alfred S. Lombardi, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Michael L. Paup, Ernest J. Brown, […]