Max BARNETT and Esther Barnett, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 272, Docket 30149.United States Court of Appeals, Second Circuit.Argued February 23, 1966. Decided July 22, 1966. Page 743 Bernard Speisman, New York City (Arnold Broser, of counsel), for appellants. Jonathan S. Cohen, Atty., Dept. of Justice, Richard M. Roberts, Acting Asst. Atty. […]