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CROOKS v. HARRELSON

No. 24.

282 U.S. 55 (1930)

CROOKS, COLLECTOR OF INTERNAL REVENUE, v. HARRELSON ET AL.

Supreme Court of United States.

Decided November 24, 1930.

Attorney(s) appearing for the Case

Mr. Claude R. Branch, Special Assistant to the Attorney General, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, Mr. Sewall Key and Miss Helen R. Carloss, Special Assistants to the Attorney General, Messrs. Clarence M. Charest, General Counsel, and William T. Sabine, Jr., Special Attorney, Bureau of Internal Revenue, and Mr. Erwin N. Griswold, were on the brief, for petitioner.

Messrs. Frank S. Bright and S.L. Swarts, with whom Messrs. Massey Holmes, L.C. Connally, and H. Stanley Hinrichs were on the brief, for respondents.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

Benjamin H. Harrelson, a resident of Missouri, died testate in 1920, leaving within the State property and assets which included real property valued at over $269,000. The Commissioner of Internal Revenue, upon a final audit and review of the federal estate tax return of the executors made under the Revenue Act of 1918, included the real property as a part of the gross...

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