HERBERT WEISS AND ESTATE OF ROBERTA WEISS, DECEASED, HERBERT WEISS, PERSONAL REPRESENTATIVE, APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. No. 1162, Docket 88-4017.United States Court of Appeals, Second Circuit.Argued May 18, 1988. Decided June 27, 1988. Page 112 Robert F. Hermann, New York City (Saltzman Holloran, New York City, Michael I. Saltzman, Barbara T. Kaplan, […]