LYETH v. HOEY

No. 48.

305 U.S. 188 (1938)

LYETH v. HOEY, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided December 5, 1938.


Attorney(s) appearing for the Case

Mr. J.M. Richardson Lyeth, with whom Messrs. Will R. Gregg and Allin H. Pierce were on the brief, for petitioner.

Assistant Attorney General Morris, with whom Solicitor General Jackson, and Mr. Sewall Key, Mr. J. Louis Monarch, and Helen R. Carloss were on the brief, for respondent.


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

The question presented is whether property received by petitioner from the estate of a decedent in compromise of his claim as an heir is taxable as income under the Revenue Act of 1932.

Petitioner is a grandson of Mary B. Longyear who died in 1931, a resident of Massachusetts, leaving as her heirs four surviving children and the petitioner and his brother, who were sons of a deceased daughter. By...

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