Michel v. Commissioner of Internal Revenue

239 F.2d 385

57-1 USTC P 9286

Clifford W. MICHEL et al., Trustees u/d of Jules S. Bache

for Hazel B. Beckman, and Gilbert Miller et al.,

Trustees u/d of Jules S. Bache for

Kathryn B. Miller,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 84, 85, Dockets 23958, 23959.

United States Court of Appeals Second Circuit.

Argued Dec. 7, 1956.

Decided Dec. 27, 1956.

Wilbur H. Friedman (of Proskauer, Rose, Goetz & Mendelsohn), New York City (Martin D. Jacobs, Allan F. Ayers, Jr., and Peter J. Repetti (of Hodges, Reavis, McGrath, Pantaleoni & Downey), New York City, on the brief, for…