OLD COLONY TR. CO. v. COMM'R INT. REV.

No. 130.

279 U.S. 716 (1929)

OLD COLONY TRUST COMPANY ET AL. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Reargued April 15, 1929.

Decided June 3, 1929.


Attorney(s) appearing for the Case

Mr. Arthur A. Ballantine, with whom Mr. George E. Cleary was on the brief, for Old Colony Trust Company.

Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Attorney General Mitchell, Assistant Attorney General Willebrandt, and Messrs. Sewall Key, J. Louis Monarch, and Morton P. Fisher, Special Assistants to the Attorney General, and Mr. William E. Davis, Special Attorney, Bureau of Internal Revenue, were on the briefs, for the Commissioner of Internal Revenue.

Mr. Warren E. Miller filed the brief of Mr. James Walton, as amicus curiae, by special leave of Court.

Messrs. George M. Morris, Hugh Satterlee, Albert L. Hopkins, Louis A. Lecher, Robert N. Miller, Murray M. Shoemaker, Harry C. Weeks, Frederic P. Lee, and Ellsworth C. Alvord, filed a brief as amici curiae, on behalf of the Committee on Federal Taxation of the American Bar Association, by special leave of Court.

Messrs. W.A. Sutherland and Joseph B. Brennan filed a brief, as amici curiae, by special leave of Court.


MR. CHIEF JUSTICE TAFT delivered the opinion of the Court.

We have before us for consideration two questions certified from the same Circuit Court of Appeals, No. 130 and No. 129. They are presented upon different statements of facts and the cases reach the certifying court in different ways, but the questions are so nearly alike that the certifying judges deemed it convenient to present them in consolidated form. We prefer to separate the questions, discuss and decide...

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