U.S. Court of Appeals for the Second Circuit, 1959

Estate of Martin v. Commissioner

U.S. Court of Appeals for the Second Circuit · Decided December 9, 1959 · No. 127

272 F.2d 191 (Federal Reporter, Second Series)

Counsel

Harry G. Goldman, New York City, for petitioners., Kenneth E. Levin, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Opinion of the Court

PER CURIAM.

The decision is affirmed on the opinion of Judge Kern, T. C. Memo. 1959-20.

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