510 F.2d 479 (2nd Cir. 1975), 133, Smith's Estate v. C. I. R.

Citation: 510 F.2d 479

Party Name: ESTATE of David SMITH, Deceased, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Case Date: February 04, 1975

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