445 F.2d 1020 (2nd Cir. 1971), 747, Estate of Rogers v. C. I. R.

Citation: 445 F.2d 1020

Party Name: ESTATE of Rochester H. ROGERS, Deceased, et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

Case Date: June 18, 1971

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