BAUSCH’S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE (two cases). Nos. 91, 92, Dockets 21771, 21772.United States Court of Appeals, Second Circuit.Argued January 3, 1951. Decided January 25, 1951. Nixon, Hargrave, Middleton Devans, Rochester, N.Y., for petitioners; Scott Stewart, Jr., Rochester, N.Y., of counsel. Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert […]