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NICHOLS v. COOLIDGE

No. 88.

274 U.S. 531 (1927)

NICHOLS, COLLECTOR, v. COOLIDGE ET AL., EXECUTORS.

Supreme Court of United States.

Decided May 31, 1927.

Attorney(s) appearing for the Case

Mr. Thomas H. Lewis, Jr., Attorney in the Bureau of Internal Revenue, with whom Solicitor General Mitchell, Mr. A.W. Gregg, General Counsel, Bureau of Internal Revenue, and Mr. Newton K. Fox, Attorney in the Bureau of Internal Revenue, were on the brief, for plaintiff in error.

Mr. Robert G. Dodge, with whom Mr. Harold S. Davis was on the brief, for defendants in error.

Messrs. Tyson S. Dines, Peter H. Holme, Harold D. Roberts, J. Churchill Owen, Abram J. Rose, Leonard B. Smith, Isaac B. Lipson, Russell L. Bradford, Henry C. Eldert, Arthur D. Hill, Richard H. Wiswall, Arthur F. Mullen, and Antoinette Funk filed briefs as amici curiae, by special leave of Court.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

Defendants in error sued to recover additional federal taxes exacted of the estate in their keeping. The cause was heard upon an agreed statement; judgment went for them on a directed verdict; and this writ of error, allowed April 3, 1925, brings the matter here. In a comprehensive charge the trial court interpreted the law, but gave no further opinion. 4 Fed. (2d) 112.

Mrs. Julia Coolidge, of Massachusetts...

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