No. 34, Docket 22701.

207 F.2d 600 (1953)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Louis STERNBERGER, The Chase National Bank of The City of New York, Executor, Respondent.

United States Court of Appeals Second Circuit.

Decided November 6, 1953.

Attorney(s) appearing for the Case

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 L. 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.


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