CHARLOTTE MIKULEC, PLAINTIFF-APPELLEE, v. UNITED STATES OF AMERICA, DEFENDANT-APPELLANT. No. 499, Docket 82-6192.United States Court of Appeals, Second Circuit.Argued December 1, 1982. Decided April 5, 1983. John F. Papsidero, City of Tonawanda, N.Y., for plaintiff-appellee. James F. Miller, Attorney, Tax Division, Dept. of Justice, Washington, D.C. (Roger Page 600 P. Williams, U.S. Atty., Buffalo, N.Y., […]