FRED A. BERZON, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. GERTRUDE BERZON, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. Nos. 860, 861, Dockets 75-4197, 75-4198.United States Court of Appeals, Second Circuit.Argued March 5, 1976. Decided April 27, 1976. Page 529 Leonard L. Silverstein, Washington, D.C. (Robert E. Falb, Silverstein Mullens, Washington, D.C., and Murray Roth, […]