Estate of Martin v. Commissioner

272 F.2d 191
Court of Appeals for the Second Circuit·Decided December 9, 1959·No. No. 127, Docket 25806·Published·Cited by 1 cases

Opinion

PER CURIAM.

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

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Estate of Martin v. Commissioner, 272 F.2d 191 (2d Cir. 1959).

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1983 T.C. Memo. 394 (U.S. Tax Court, 1983)