In re ESTATE of Harry FRIED, Deceased. Ethel FRIED, Executrix, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 837, Docket 71-1015.United States Court of Appeals, Second Circuit.Argued June 1, 1971. Decided July 13, 1971. Page 980 Sidney S. Allen, New York City, for appellant. Carleton D. Powell, Atty., Tax Div. (Johnnie M. Walters, Asst. Atty. […]