Commissioner of Internal Revenue v. Henry's Estate

161 F.2d 574 (1947)

COMMISSIONER OF INTERNAL REVENUE

v.

HENRY'S ESTATE et al.

No. 9024.

Circuit Court of Appeals, Third Circuit.

Reargued January 22, 1947.

Decided April 17, 1947.

Muriel S. Paul, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Henry S. Drinker and Richard K. Stevens, both of Philadelphia, Pa. (Frederick E. S. Morrison, of Philadelphia, Pa., on the brief), for respondents.

Wm. Clarke Mason, Frederick C. Newbourg, Jr., Joseph H. Grubb, Jr. and John Russell, Jr., all of Philadelphia,…