Court of Appeals for the Second Circuit May 26, 1944, No. 343 (Commissioner v. Gutman)

FRANK, Circuit Judge.

1. The Commissioner relies upon In re Chapal’s Will, 269 N.Y. 464, 199 N.E. 762, 103 A.L.R. 1268 and In re Otis, 276 N.Y. 101, 11 N.E.2d 556, 115 A.L.R. 875, which we recently discussed in Johnston v. Helvering, 2 Cir., 141 F.2d 208.