COMMISSIONER OF INTERNAL REVENUE v. RIVERA’S ESTATE et al. No. 202, Docket 22896.United States Court of Appeals, Second Circuit.Argued May 6, 1954. Decided June 10, 1954. Page 61 H. Brian Holland, Ellis N. Slack, Lee A. Jackson and I. Henry Kutz, Washington, D.C., for petitioner. Claude A. Hope and Eugene Blanc, Jr., New York City, […]