No. 473.

313 U.S. 15 (1941)


Supreme Court of United States.

Decided March 31, 1941.

Attorney(s) appearing for the Case

Miss Helen R. Carloss argued the cause, and Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, Thomas E. Harris, and Arthur A. Armstrong were on the brief, for petitioner.

Mr. Ralph M. Andrews, with whom Messrs. Daniel J. Kenefick and John L. Kenefick were on the brief, for respondents.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The questions presented by these cases are in part related to and in part the same as those involved in Maguire v. Commissioner, ante, p. 1, and Helvering v. Gambrill, ante, p. 11.

The father of these respondents died in 1915. By his will it was provided that his residuary estate should be divided into four parts. One part was devised...

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