S. PRESTLEY BLAKE AND SETSU BLAKE, APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. No. 273, Docket 82-4098.United States Court of Appeals, Second Circuit.Argued October 18, 1982. Decided December 28, 1982. Page 474 Robert K. Gad, III, Ropes Gray, Boston, Mass. (Harry K. Mansfield, of counsel), for appellants. Stephen Gray, Atty., Dept. of Justice, Tax Div., […]