Matthew M. BECKER and Anne M. Becker, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Matthew M. BECKER and Anne M. Becker, Respondents. Nos. 244, 245, Dockets 25924, 25925.United States Court of Appeals, Second Circuit.Argued February 29, 1960. Decided April 5, 1960. Page 147 John P. Allison, New York City […]