BEALS’ ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE and four other cases. Nos. 122-126.Circuit Court of Appeals, Second Circuit. February 10, 1936. Appeal from the Board of Tax Appeals. Petitions by the estate of John D. Beals, John D. Beals, Jr., and Douglas Nicholson, executors, by the estate of Walter R. Comfort, by William […]