COMMISSIONER OF INTERNAL REVENUE v. HAGER’S ESTATE. No. 9444.United States Court of Appeals, Third Circuit.Argued February 6, 1948. Decided February 23, 1949. Page 614 Petition by the Commissioner of Internal Revenue to review a decision of the tax court of the United States, redetermining the estate tax of William M. Hager, deceased, Anna E. Hager […]