COMMISSIONER OF INTERNAL REVENUE v. SHAMBERG'S ESTATE

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Bernard Chertcoff, Sp. Assts. to Atty. Gen., for petitioner, Commissioner of Internal Revenue.

George Wharton Pepper, of Philadelphia, Pa. (George Wharton Pepper, of Philadelphia, Pa., Julius Henry Cohen, of New York City, John D. M. Hamilton, of Philadelphia, Pa., and Leander I. Shelley, Austin J. Tobin, and Daniel B. Goldberg, all of New York City, of counsel), for respondent, Estate of Alexander J. Shamberg, deceased, and Isidor W. Shamberg, as Administrator, and for Port of New York Authority, amicus curiae.

Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.