Court of Appeals for the Fourth Circuit April 10, 1957, 7302_1 (Estate Of Frank H. Knipp)

244 F.2d 436 ESTATE of Frank H. KNIPP, Howard F. Knipp, Executor, Petitioner, and Cross-Respondent, and Howard F. Knipp, and Estate of Frank H. Knipp, Howard F. Knipp, Executor, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent and Cross-Petitioner, and Commissioner of Internal Revenue, Respondent. No. 7302. United States Court of Appeals Fourth Circuit. Argued November 26, 1956.