1. Home
  2. Browse Decisions
  3. U.S.
  4. 282 U.S.
  5. 282 U.S. 55 (1930)
 

CROOKS v. HARRELSON

No. 24.

282 U.S. 55 (1930)

51 S.Ct. 49

75 L.Ed. 156

CROOKS, COLLECTOR OF INTERNAL REVENUE, v. HARRELSON ET AL.

Supreme Court of United States.

Decided November 24, 1930.

Attorney(s) appearing for the Case

Mr. Claude R. Branch, Special Assistant to the Attorney General, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, Mr. Sewall Key and Miss Helen R. Carloss, Special Assistants to the Attorney General, Messrs. Clarence M. Charest, General Counsel, and William T. Sabine, Jr., Special Attorney, Bureau of Internal Revenue, and Mr. Erwin N. Griswold, were on the brief, for petitioner.

Messrs. Frank S. Bright and S.L. Swarts, with whom Messrs. Massey Holmes, L.C. Connally, and H. Stanley Hinrichs were on the brief, for respondents.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

Benjamin H. Harrelson, a resident of Missouri, died testate in 1920, leaving within the State property and assets which included real property valued at over $269,000. The Commissioner of Internal Revenue, upon a final audit and review of the federal estate tax return of the executors made under the Revenue Act of 1918, included the real property as a part of the gross...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases