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INDUSTRIAL TRUST CO. v. U.S.

No. 213.

296 U.S. 220 (1935)

56 S.Ct. 182

80 L.Ed. 191

INDUSTRIAL TRUST CO. ET AL., EXECUTORS, v. UNITED STATES.

Supreme Court of United States.

Decided December 9, 1935.

Attorney(s) appearing for the Case

Mr. Charles P. Taft for petitioners.

Mr. David E. Hudson, with whom Solicitor General Reed, Assistant Attorney General Wideman, and Mr. Sewall Key were on the brief, for the United States.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

Petitioners, as executors of the estate of William M. Greene, who died in 1930, filed an estate-tax return and paid the amount of the federal estate tax disclosed thereby. A paid-up life-insurance policy of $42,000 was omitted from the return. The Commissioner of Internal Revenue declared a deficiency and included the amount of this policy in the gross estate. Petitioners...

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