Max and Fannie CARASSO, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 420, Docket 26817.United States Court of Appeals, Second Circuit.Argued June 20, 1961. Decided July 14, 1961. Martin D. Cohen (of Cohen, Rosenbaum Scher), Newark, N.J., for petitioners. Joseph Kovner, Atty., Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee […]