Commissioner v. Estate of Church

335 U.S. 632 (1949)

COMMISSIONER OF INTERNAL REVENUE

v.

ESTATE OF CHURCH.

No. 5.

Supreme Court of United States.

Argued October 24, 1947.

Reargued October 12, 1948.

Decided January 17, 1949.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT.

Arnold Raum argued the cause for petitioner. With him on the briefs were Solicitor General Perlman, Assistant Attorney General Caudle, Lee A. Jackson and L.W. Post. Ellis N. Slack was also on the brief on the reargument.

William W. Owens argued the cause for respondent. With him on the briefs was Loren C. Berry. Frederick W.P. Lorenzen was also…