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UNITED STATES v. ROMPEL

No. 59.

326 U.S. 367 (1945)

UNITED STATES v. ROMPEL, ADMINISTRATOR.

Supreme Court of United States.

Decided December 10, 1945.

Attorney(s) appearing for the Case

Assistant Attorney General Clark, with whom Acting Solicitor General Judson, Messrs. Sewall Key, Arnold Raum, Bernard Chertcoff and Miss Helen R. Carloss were on the brief, for the United States.

Messrs. J. Paul Jackson and Harry C. Weeks, with whom Messrs. Rupert N. Gresham and Palmer Hutcheson were on the brief, for appellee.

The Attorneys General of the States of Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, and Washington filed a brief (Messrs. Max Radin and Joseph D. Brady of counsel) on behalf of those States as amici curiae, urging affirmance. By special leave of Court, Mr. Palmer Hutcheson argued the cause for the State of Texas as amicus curiae.

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

This is a companion case to Fernandez v. Wiener, ante, p. 340. The Commissioner of Internal Revenue, proceeding under § 811 (e) (2) of the Internal Revenue Code, 26 U.S.C. § 811 (e) (2), as amended by § 402 of the Revenue Act of 1942, 56 Stat. 798, has levied, and appellee has paid, an estate tax on the termination of a Texas marital...

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