Merrill v. Fahs

324 U.S. 308 (1945)

MERRILL

v.

FAHS, COLLECTOR OF INTERNAL REVENUE.

No. 126.

Supreme Court of United States.

Argued January 9, 1945.

Decided March 5, 1945.

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT.

Messrs. Sam R. Marks and Harry T. Gray, with whom Mr. Francis M. Holt was on the brief, for petitioner.

Miss Helen R. Carloss, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and I. Henry Kutz were on the brief, for respondent.

This is a companion case to Commissioner v. Wemyss, ante, p. 303.

On March 7, 1939, taxpayer, the…