FRANK A. DeLORENZO, PLAINTIFF-APPELLEE, v. UNITED STATES OF AMERICA, DEFENDANT-APPELLANT. No. 605, Docket 76-6153.United States Court of Appeals, Second Circuit.Argued April 11, 1977. Decided May 6, 1977. Page 28 Davis M. Etkin, Schenectady, N.Y. (Etkin Stark, Schenectady, N.Y.), for plaintiff-appellee. John G. Manning, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Myron C. Baum, Acting […]