Majority
p. 618No. 469. Foster, Executrix, v. Commissioner of Internal Revenue. Argued February 2, 1938. Decided February 7, 1938.
Mr. Philip G. Sheehy for petitioner. Mr. Andrew D. Sharpe, with whom Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key, Norman D. Keller, and Lee A. Jackson were on the brief, for respondent. By
p. 619
leave of Court, Mr. W. H. Morrissey filed a brief on behalf of the San Mateo County Title Co., as amicus curiae, in support of petitioner.
The judgment is affirmed. Tyler v. United States, 281 U. S. 497 ; Gwinn v. Commissioner, 287 U. S. 224 .
Mr. Justice Cardozo and Mr. Justice Reed took no part in the consideration or decision of this case.
Cases cited
- Tyler v. United States 281 U. S. 497 p. 619
- Gwinn v. Commissioner 287 U. S. 224 p. 619