ESTATE of Herman BORAX, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nos. 282, 283, Docket 29230, 29231.United States Court of Appeals, Second Circuit.Argued January 19, 1965. Decided July 30, 1965. Page 667 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN […]