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MAASS v. HIGGINS

No. 274.

312 U.S. 443 (1941)

MAASS, EXECUTOR, v. HIGGINS, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided March 3, 1941.

Attorney(s) appearing for the Case

Mr. Homer S. Cummings argued the cause, and Messrs. Wilbur C. Davidson, Herbert H. Maass, David J. Levy, and Melville F. Weston were on the brief, for petitioner in No. 274. Mr. Rollin Browne, with whom Messrs. James D. Ouchterloney and George Craven were on the brief, for petitioners in Nos. 510 and 511.

Mr. Richard H. Demuth, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Harry Marselli were on the brief, for respondents.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

In these cases we must decide whether, where an executor avails himself of the option extended by the estate tax law to value a decedent's gross estate as of one year after the decedent's death, rents, dividends, and interest received and accrued during the year are to be added to the value of the property to which they are attributable and included in the value of the gross estate. The question arises under...

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