Estate of Ernst N. Petschek, Deceased, Thomas H. Petschek and Asher Lans, Executors v. The Commissioner of Internal Revenue, 738 F.2d 67, 2d Cir. (1984)
Louis E. Wolfson and Elkin B. Gerbert v. Honorable Edmund L. Palmieri, United States District Judge For The Southern District of New York, 396 F.2d 121, 2d Cir. (1968)