Supreme Court of the United States February 5, 1945, 578 (Commissioner v. Estate of Field)

combined-opinion

324 U.S. 113 (1945) COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF FIELD. No. 578. Supreme Court of United States. Argued January 5, 1945. Decided February 5, 1945. CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. *114 Mr. L.W. Post, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and J.