Estate of Rogers v. Commissioner

320 U.S. 410 (1943)

ESTATE OF ROGERS ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 66.

Supreme Court of United States.

Argued November 18, 19, 1943.

Decided December 6, 1943.

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

Mr. John W. Drye, Jr. for petitioners.

Assistant Attorney General Samuel O. Clark, Jr., with whom Solicitor General Fahy and Messrs. Sewall Key, J. Louis Monarch, and Alvin J. Rockwell were on the brief, for respondent.

Mr. William G. Heiner filed a brief on behalf of Thomas D. Allison, Administrator, as amicus curiae, in support of petitioner.

This case requires…