Court of Appeals for the Second Circuit January 13, 1964, 600 (United States Court of Appeals Second Circuit)

326 F.2d 600 64-1 USTC P 9193 Mollie WENDELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. 44 WEST 3RD STREET CORP., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. David WENDELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ESTATE of Samuel WENDELL, Deceased, Steven M. Wendell and Robert B.