396 F.2d 519 (2nd Cir. 1968), 386, C.I.R. v. Estate of Nelson

Citation: 396 F.2d 519

Party Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Donald M. NELSON, Deceased, Lena M. Nelson, Executrix, Respondent-Petitioner.

Case Date: June 25, 1968

Court: U.S. Court of Appeals — Second Circuit