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HANDY v. DELAWARE TRUST CO.

No. 546.

285 U.S. 352 (1932)

HANDY, COLLECTOR OF INTERNAL REVENUE, v. DELAWARE TRUST CO., EXECUTOR, ET AL.

Supreme Court of United States.

Decided March 21, 1932.

Attorney(s) appearing for the Case

Assistant Attorney General Youngquist, with whom Solicitor General Thacher, and Messrs. Claude R. Branch, Sewall Key, A.H. Conner, and Erwin N. Griswold were on the brief, for Handy, Collector.

Mr. James H. Hughes, Jr., with whom Mr. Frank S. Bright was on the brief, for the Delaware Trust Co., Executor.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

This case, like Heiner v. Donnan, ante, p. 312, is here on a certificate from the Circuit Court of Appeals for the Third Circuit. The question submitted is:

"Does the second sentence of section 302 (c) of the revenue act of 1926 violate the due-process clause of the fifth amendment to the Constitution of the United States?"

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