Legal Opinion
Harris v. Commissioner
Supreme Court of the United States
Decided November 27, 1950No. 14Published
1Opinion of the Court 1
340 U.S. 106 (1950)
HARRIS
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 14.
Supreme Court of United States.
Argued October 16, 1950.
Decided November 27, 1950.
CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT.
Irwin N. Wilpon argued the cause and filed a brief for petitioner.
Lee A. Jackson argued the cause for respondent. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack and I. Henry Kutz.
2Opinion of the Court · DouglasJustice Douglas
The federal estate tax and the federal gift tax, as held in a line of cases ending with Commissioner v. Wemyss, 324 U. S. 303, and Merrill v.…
3Cases cited25 opinions
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Goldman v. GoldmanNew York Court of Appeals · 1940
- Merrill v. FahsSupreme Court of the United States · 1945
- Mitchell v. OvermanSupreme Court of the United States · 1881
- Harris v. CommissionerSupreme Court of the United States · 1950
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