Citation Codes Equivalent Citations citation codes Docket Number No. 34, Docket 22701. Attorney(S) Melva M. Graney, Washington, D.C., H. Brian Holland, , Ellis N. Slack, Robert N. Anderson, Carlton Fox, Sp. to , Washington, D.C., for Edward S. Greenbaum, New York City, Greenbaum, Wolff Ernst, New York City, William F. Wolff, Jr., Maurice C. Greenbaum, Charles E. Heming, New York City, of counsel, for Judges Thomas Walter Swan See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Louis STERNBERGER, The Chase National Bank of The City of New York, Executor, Respondent. PER CURIAM. The judgment of the Tax Court is affirmed on the authority of Meierhof v. Higgins, 2 Cir., 129 F.2d 1002.