MILES v. SAFE DEPOSIT & TRUST CO.

No. 416.

259 U.S. 247 (1922)

MILES, COLLECTOR OF INTERNAL REVENUE FOR THE DISTRICT OF MARYLAND, v. SAFE DEPOSIT & TRUST COMPANY OF BALTIMORE, GUARDIAN OF BROWN.

Supreme Court of United States.

Decided May 29, 1922.


Attorney(s) appearing for the Case

Mr. William C. Herron, with whom Mr. Solicitor General Beck was on the brief, for plaintiff in error.

Mr. Arthur W. Machen, Jr., for defendant in error.

Mr. Mansfield Ferry, by leave of court, filed a brief as amicus curiae.

Mr. Arthur M. Marsh, by leave of court, filed a brief as amicus curiae.


MR. JUSTICE PITNEY delivered the opinion of the court.

Defendant in error, a corporation organized under the laws of Maryland and authorized to act as guardian, was on January 30, 1919, appointed by the Orphans Court guardian of Frank R. Brown, an infant whose father had died intestate about a year before. The son as next of kin became entitled to 35 shares of the stock of the Hartford Fire Insurance Company, and they were...

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