Court of Appeals for the Second Circuit October 19, 1972, 72 (Estate Of Hector R. Skifter)

468 F.2d 699 72-2 USTC P 12,893 ESTATE of Hector R. SKIFTER, Deceased, Janet Skifter Kelley and the Chase Manhattan Bank (National Association), Executors, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. No. 72, Docket 72-1445. United States Court of Appeals, Second Circuit. Argued Sept. 15, 1972. Decided Oct. 19, 1972. Archibald H. Cashion, New York City (George J.