Evelyn W. BOWEN, Administratrix of the Estate of S. Lewis Tim, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 12, Docket 26607.United States Court of Appeals, Second Circuit.Argued November 3, 1961. Decided November 20, 1961. On petition to review a decision of the Tax Court of the United States, C. Rogers Arundell, Judge. Evelyn W. […]