Second Circuit Appeal: The Cover Page

05-4756-^ag

United States Court of Appeals

for the

Second Circuit

DANIEL TAYLOR JENKINS,

Petitioner-Appellant,

– v. –

COMMISSIONER OF INTERNAL REVENUE SERVICE,

Respondent-Appellee.

ON APPEAL FROM THE UNITED STATES TAX COURT

BRIEF FOR PETITIONER-APPELLANT

LAW OFFICE OF FREDERICK R. DETTMER

Attorneys for Petitioner-Appellant

340 Corlies Avenue Pelham, New York 10803 (914) 738-8782