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Fidelity-Philadelphia Trust Co. v. Rothensies

323 U.S. 693 Court SCOTUS Decision date 1944-10-09 Docket No. 263 English

Delivered by Majority

Contents

Majority

p. 693
No. 263.
Fidelity-Philadelphia Trust Co. et al., Executors, v. Rothensies, Collector of Internal Revenue.
October 9, 1944.
Mr. C. Russell Phillips for petitioners.
Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key, Robert N. Anderson, and Hilbert P. Zarky for respondent.

Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit granted limited to the question whether the entire value of the corpus of the trust at the time of decedent’s death should be included in the decedent’s gross estate.