R. L. BLACK ET AL., PLAINTIFFS-APPELLANTS, v. UNITED STATES OF AMERICA ET AL., DEFENDANTS-APPELLEES. No. 668, Docket 75-6006.United States Court of Appeals, Second Circuit.Argued March 22, 1976. Decided April 23, 1976. Page 525 Thomas Hoffman, New York City, for plaintiffs-appellants. James E. Crowe, Jr., Atty., Tax Div., Dept. of Justice, Washington, D.C. (Scott P. Crampton, […]