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BURNET, v. PORTER

No. 203.

283 U.S. 230 (1931)

BURNET, COMMISSIONER OF INTERNAL REVENUE, v. PORTER ET AL., EXECUTORS.

Supreme Court of United States.

Decided April 13, 1931.

Attorney(s) appearing for the Case

Assistant Attorney General Youngquist, with whom Solicitor General Thacher and Messrs. Sewall Key and A.H. Conner, Special Assistants to the Attorney General, Erwin N. Griswold, and Clarence M. Charest, General Counsel, and Allin H. Pierce, Special Attorney, Bureau of Internal Revenue, were on the brief, for petitioner.

Mr. Walter Lee Sheppard, with whom Mr. William C. Alexander, Jr., was on the brief, for respondents.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

William W. Porter was a subscriber in the sum of $75,000 to the fund described in our opinion handed down this day in Burnet v. Houston, ante, p. 223. The facts in the present case are the same except that the Commissioner of Internal Revenue first approved the deduction and allowed a claim for refund of the proportional part of the tax, and then some time later reopened the case, disallowed...

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