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COMMISSIONER v. WHEELER

No. 354.

324 U.S. 542 (1945)

COMMISSIONER OF INTERNAL REVENUE v. WHEELER ET AL., EXECUTORS, ET AL.

Supreme Court of United States.

Decided March 26, 1945.

Attorney(s) appearing for the Case

Mr. Bernard Chertcoff, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key, J. Louis Monarch and Walter J. Cummings, Jr. were on the brief, for petitioner.

Mr. Wm. Dwight Whitney, with whom Messrs. Roswell Magill and George G. Tyler were on the brief, for the respondents.

MR. JUSTICE JACKSON delivered the opinion of the Court.

The Circuit Court of Appeals for the Ninth Circuit has held Section 501 (a) of the Second Revenue Act of 1940 to be unconstitutional.1 This of course called for grant of certiorari.2

Since our problem is not computation of a tax, the facts relevant to the issues in the five cases, consolidated on appeal, may be shortly stated. In 1925, John H....

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