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HELVERING v. ESTATE OF ENRIGHT

No. 436.

312 U.S. 636 (1941)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. ESTATE OF ENRIGHT ET AL.

Supreme Court of United States.

Decided March 31, 1941.

Attorney(s) appearing for the Case

Mr. Gordon Tweedy, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Morton K. Rothschild were on the brief, for petitioner.

Mr. James D. Carpenter, Jr., for respondents.

Mr. Harold S. Deming filed a brief on behalf of the Estate of Charles S. Haight, as amicus curiae, urging affirmance.

MR. JUSTICE REED delivered the opinion of the Court.

Certiorari was granted to review the judgment below1 because of a conflict between it and Pfaff v. Commissioner2 in the Second Circuit. The issue is whether § 42 of the Revenue Act of 19343 permits the inclusion, as accruable items, in a decedent's gross income for the period ending with his death, of his share...

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