ESTATE of Sanford H.E. FREUND, Deceased, City Bank Farmers Trust Company and Robert Nias West, Executors, Petitioners-on-Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-on-Review. No. 261, Docket 27117.United States Court of Appeals, Second Circuit.Argued April 13, 1962. Decided May 15, 1962. Page 31 Shearman Sterling, New York City, for petitioners. George W. Foley, Richard V. Giordano […]