WEST SHORE FUEL, INC., APPELLANT, v. UNITED STATES OF AMERICA, APPELLEE. RUTH A. KOLB, APPELLANT, v. UNITED STATES OF AMERICA, APPELLEE. No. 655, Docket 78-6021.United States Court of Appeals, Second Circuit.Argued February 21, 1979. Decided April 23, 1979. Page 1237 David Sweet, Heffernan, Sweet, Murphy Flierl, Buffalo, N.Y., for appellants. Jonathan S. Cohen, Tax Div., […]