Citation Codes Equivalent Citations citation codes Docket Number No. 71-1792. Attorney(S) Stanley Zucker, Kane Zucker, New York City, for William M. Brown, Jr., of Justice, Tax , Washington, D.C. (Meyer Rothwacks, Elmer J. Kelsey, , Tax of Justice, Washington, D.C., Scott P. Crampton, , on the brief), for Judges John Biggs James Rosen James Hunter See more information ... Smart Summary Please sign up to generate summary. ESTATE OF SAUL KRAMPF, DECEASED, IDA KRAMPF, EXECUTRIX, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. OPINION OF THE COURT PER CURIAM: A careful examination of the briefs and the record and consideration of the oral arguments convinces us that there is no error in the decision of the Tax Court. The decision of the Tax Court will be affirmed on the careful opinion of Judge William H. Quealy, 56 T.C. 293. Cf. Opal v. Commissioner of Internal Revenue, 450 F.2d 1085 (2 Cir. 1971).