COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Abraham GOLDSTEIN, Deceased, Anna Goldstein, Ellie Goldstein and Ziona Kaplan, Executors, and Anna Goldstein, Respondents. No. 24, Docket 28808.United States Court of Appeals, Second Circuit.Argued October 13, 1964. Decided January 5, 1965. Page 25 Richard J. Heiman, Atty., Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. […]