Berlin Properties v. U.S. Irs904 F.2d 34 2d Cir.1990Check TreatmentCheck Treatment904 F.2d 34 Berlin Propertiesv.U.S. IRS NO. 89-9123 United States Court of Appeals,Second Circuit. APR 26, 1990 1 Appeal From: D.Vt. 2 AFFIRMED.