ESTATE OF DAVID H. LEVINE, DECEASED. JACOB PAUL LEVINE AND RICHARD L. LEVINE, EXECUTORS, APPELLEE, v. COMMISSIONER OF INTERNAL REVENUE, APPELLANT. LILLIAN K. LEVINE, APPELLEE, v. COMMISSIONER OF INTERNAL REVENUE, APPELLANT. Nos. 355, 546, Dockets 75-4134, 75-4135.United States Court of Appeals, Second Circuit.Argued November 10, 1975. Decided December 1, 1975. Page 718 Jonathan S. Cohen, […]