Commissioner of Internal Revenue, Petitioner, v. Estate of Louis Sternberger, the Chase National Bank of the City of New York, Executor, Respondent, 207 F.2d 600 (2d Cir. 1953)

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US Court of Appeals for the Second Circuit - 207 F.2d 600 (2d Cir. 1953) Argued October 15, 1953
Decided November 6, 1953

Appeal from a decision of the Tax Court of the United States (18 T.C. 836), Black, Judge.

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.