207 F2d 600 Commissioner of Internal Revenue v. Estate Sternberger
207 F.2d 600
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
ESTATE of Louis STERNBERGER, The Chase National Bank of The
City of New York, Executor, Respondent.
No. 34, Docket 22701.
United States Court of Appeals
Argued Oct. 15, 1953.
Decided Nov. 6, 1953.
Melva M. Graney, Washington, D.C., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Carlton Fox, Sp. Assts. to Atty. Gen., Washington, D.C., for petitioner.
Edward S. Greenbaum, New York City, Greenbaum, Wolff & Ernst, New York City, William F. Wolff, Jr., Maurice C. Greenbaum, Charles E. Heming, New York City, of counsel, for respondent.
Before HAND, SWAN and A. N. HAND, Circuit Judges.
The judgment of the Tax Court is affirmed on the authority of Meierhof v. Higgins, 2 Cir., 129 F.2d 1002.