David WISE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 11, Docket 27468.United States Court of Appeals, Second Circuit.Argued November 1, 1962. Decided January 4, 1963. Page 744 Michael Kaminsky, New York City, for petitioner. Alec A. Pandaleon, Atty., Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and […]