Rosenbaum v. Commissioner of Internal Revenue

July 7, 1993, Submitted: After preliminary examination of the briefs, the court notified the parties that it had tentatively
concluded that oral argument would not be helpful to the court in this case. The notice provided that any party might file
a "Statement as to Need of Oral Argument." See Fed. R. App. P. 34(a); Circuit Rule 34(f). Petitioner has submitted such a
statement.