J.D. ABBOTT and Kathryn Abbott, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Carl M. WOLFE and Mary E. Wolfe, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nos. 12439, 12440.United States Court of Appeals, Third Circuit.Argued April 15, 1958. Decided July 31, 1958. Page 538 Harry Friedman, Washington, D.C. (Jerome C. Bachrach, Pittsburgh, Pa., on the […]