Colorado National Bank v. Commissioner

305 U.S. 23 (1938)

COLORADO NATIONAL BANK ET AL., EXECUTORS,

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 30.

Supreme Court of United States.

Argued October 21, 1938.

Decided November 7, 1938.

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

Mr. Morrison Shafroth, with whom Messrs. W.W. Grant and Henry W. Toll were on the brief, for petitioners.

Mr. Carlton Fox, with whom Solicitor General Jackson, Assistant Attorney General Morris, and Mr. Sewall Key were on the brief, for respondent.

Edwin B. Hendrie of Denver, Colorado, January 26, 1925, executed a will wherein he gave his property, with…