CHARLES M. BERNUTH AND SHIRLEY P. BERNUTH, APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. ESTATE OF CARL VON BERNUTH, DECEASED, ELIZABETH VON BERNUTH, EXECUTRIX, ET AL., AND ELIZABETH VON BERNUTH, SURVIVING WIFE, APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. No. 209, Docket 72-1736.United States Court of Appeals, Second Circuit.Argued November 13, 1972. Decided December 12, […]