Court of Appeals for the Second Circuit January 31, 1962, 27052_1 (Estate of Jacques Granat, Deceased, Edwin Arnowitt v. Commissioner of Internal Revenue, Estate of Jacques Granat, Deceased, Edwin Arnowitt, and Mae Granat v. Commissioner of Internal Revenue)

298 F.2d 397 62-1 USTC P 9247 ESTATE of Jacques GRANAT, Deceased, Edwin Arnowitt, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Jacques GRANAT, Deceased, Edwin Arnowitt, Executor, and Mae Granat, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nos. 141, 142, Docket 27051, 27052. United States Court of Appeals Second Circuit. Jan. 31, 1962. Jay S.