HANDELMAN v. COMMISSIONER OF INTERNAL REVENUE, 36 T.C. 560 (1961) IRA HANDELMAN, TRANSFEREE, ET AL.,[fn*] PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket Nos. 74723, 74724, 74726.United States Tax Court. Filed June 26, 1961. [fn*] Proceedings of the following petitioners are consolidated herewith: Ida Handelman, Transferee, Docket No. 74724; and Harry Freeman, Transferee and Fiduciary or […]