Irwin S. Chanin v. The United States. Henry I. Chanin v. The United States. Sylvia Chanin v. The United States

OPINION

These cases were referred to Trial Commissioner Roald A. Hogenson with directions to make findings of fact and recommendation for conclusions of law under the order of reference and Rule 57(a). The commissioner has done so in an opinion and report filed on July 18, 1967. Exceptions to the eommissioner’s findings, and recommended conclusions of law were filed by the parties and the case was submitted to the court on the briefs of the parties and oral argument of counsel. Since the court agrees with the commissioner’s opinion, findings and recommendation for conclusion of law, as…