Comm'r v. Makransky, 321 F.2d 598 (3d Cir. 1963)

Comm'r v. Makransky, 321 F.2d 598 (3d Cir. 1963)

COMMISSIONER OF INTERNAL REVENUE, Petitioner in No. 13,785, v. Robert MAKRANSKY, Executor of the Estate of Harry Makransky, and Helen Makransky; COMMISSIONER OF INTERNAL REVENUE, Petitioner in Nos. 13,786, 13,787, v. Emanuel MOSS and Sylvia Moss; COMMISSIONER OF INTERNAL REVENUE, Petitioner in Nos. 13,788, 13,789, v. Hilda B. SCHNEIDER; TRUST Under Deed of Joseph BINENSTOCK (Deceased), Girard Trust Corn Exchange Bank, Theodora B. Jacobs, Sylvia B. Moss, Hilda B. Schneider (formerly Hilda B. Raines), Helen B. Makransky, John Tait and Albert Barnes Zink, Trustees, Petitioners in Nos. 13,790, 13,791 v. COMMISSIONER OF INTERNAL REVENUE, Respondent; COMMISSIONER OF INTERNAL REVENUE, Petitioner in Nos. 13,792, 13,793, v. Allen C. JACOBS and Theodora B. Jacobs

United States

Federal

3d Cir.

July 3, 1963