Sam GOLDBERG, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Sam GOLDBERG and Estate of Evelyn Goldberg, Sam Goldberg, Executor, Petitioners. v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 16024.United States Court of Appeals, Fifth Circuit. December 19, 1956. Page 317 Joseph B. Brennan, William R. Patterson, Atlanta, Sutherland, Asbill Brennan, Atlanta, of counsel, for petitioners. Sheldon […]