Heiner v. Donnan

285 U.S. 312 (1932)

HEINER, COLLECTOR OF INTERNAL REVENUE,

v.

DONNAN ET AL.

No. 514.

Supreme Court of United States.

Argued February 26, 1932.

Decided March 21, 1932.

CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT.

Assistant Attorney General Youngquist, with whom Solicitor General Thacher, and Messrs. Claude R. Branch, Sewall Key, A.H. Conner, and Erwin N. Griswold were on the brief, for Heiner, Collector.

Mr. William G. Heiner for Donnan et al., Executors.

This case is here on a certificate from the Circuit Court of Appeals for the Third Circuit. On March 1, 1927, John W. Donnan,…