Jack LUSTMAN and Ida Lustman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 13658.United States Court of Appeals, Third Circuit.Argued January 21, 1963. Decided August 22, 1963. Page 254 Jack Lustman, New York City, for petitioners. Michael Smith, Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Arthur E. Strout, […]