ANDREW CRISPO GALLERY, INC., PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. No. 668; Docket No. 95-4064.United States Court of Appeals, Second Circuit.Argued February 26, 1996. Decided June 13, 1996. Page 43 WALTER J. ROCKLER, Washington, D.C., (Richard J. Wertheimer, Julius M. Greisman, Arnold Porter, Washington, D.C., of counsel), for Petitioner-Appellant. KENNETH W. ROSENBERG, U.S. Department […]