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ESTATE OF ROGERS v. COMMISSIONER

No. 66.

320 U.S. 410 (1943)

ESTATE OF ROGERS ET AL. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided December 6, 1943.

Attorney(s) appearing for the Case

Mr. John W. Drye, Jr. for petitioners.

Assistant Attorney General Samuel O. Clark, Jr., with whom Solicitor General Fahy and Messrs. Sewall Key, J. Louis Monarch, and Alvin J. Rockwell were on the brief, for respondent.

Mr. William G. Heiner filed a brief on behalf of Thomas D. Allison, Administrator, as amicus curiae, in support of petitioner.

MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

This case requires us to determine whether and what interests that came into enjoyment upon the death of the donee of a general power of appointment should be included for federal estate tax purposes in the donee's gross estate. § 302 (f) of the Revenue Act of 1926, c. 27, 44 Stat. (part 2) 9, 71, as amended by § 803 (b) of the Revenue Act of 1932, c. 209, 47 Stat. 169, 279, 26 U.S.C. § 811...

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