Drayton HEARD and Estate of Elizabeth A. Heard, Deceased, Drayton Heard, Executor, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 13345.United States Court of Appeals, Third Circuit.Argued December 13, 1960. Decided December 27, 1960. Drayton Heard, Pittsburgh, Pa., for petitioners. Page 353 Karl Schmeidler, Washington, D.C., (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, […]