Case Name: ESTATE of Clinton H. MARTIN, Deceased, Marjorie L. Goldman, Temporary Administratrix, and Estate of Marion E. Martin, Deceased, Marjorie L. Goldman, Executrix, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1959-12-09
Citations: 272 F.2d 191
Docket Number: No. 127, Docket 25806
Parties: ESTATE of Clinton H. MARTIN, Deceased, Marjorie L. Goldman, Temporary Administratrix, and Estate of Marion E. Martin, Deceased, Marjorie L. Goldman, Executrix, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 272
Pages: 191–191

Head Matter:
ESTATE of Clinton H. MARTIN, Deceased, Marjorie L. Goldman, Temporary Administratrix, and Estate of Marion E. Martin, Deceased, Marjorie L. Goldman, Executrix, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 127, Docket 25806.
United States Court of Appeals Second Circuit.
Argued Nov. 20, 1959.
Decided Dec. 9, 1959.
Harry G. Goldman, New York City, for petitioners.
Kenneth E. Levin, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.
Before MEDINA, MOORE and FRIENDLY, Circuit Judges.

Opinion:
PER CURIAM.
The decision is affirmed on the opinion of Judge Kern, T. C. Memo. 1959-20.