SAMUELS’ ESTATE v. COMMISSIONER OF INTERNAL REVENUE. SAMUELS v. COMMISSIONER OF INTERNAL REVENUE (two cases). Nos. 255, 256, 257, Dockets 21868, 21869, 21870.United States Court of Appeals, Second Circuit.Argued May 10, 1951. Decided May 31, 1951. Frederick E. Weinberg, New York City, for petitioners. Charles Oliphant, Washington, D.C., Theron Lamar Caudle, Asst. Atty. Gen., Ellis […]