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ESTATE OF SPIEGEL v. COMM'R.

No. 3.

335 U.S. 701 (1949)

69 S.Ct. 301

93 L.Ed. 330

ESTATE OF SPIEGEL ET AL. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Reargued October 11-12, 1948.

Decided January 17, 1949.

Attorney(s) appearing for the Case

Herbert A. Friedlich argued the cause for petitioners. With him on the briefs were Leo F. Tierney, Harry Thom and Louis A. Kohn. Joseph M. Weil was also on the brief on the reargument.

Arnold Raum argued the cause for respondent. With him on the briefs were Solicitor General Perlman, Assistant Attorney General Caudle, Lee A. Jackson and L.W. Post. Helen R. Carloss was also on the brief on the original argument, and Ellis N. Slack was also on the brief on the reargument.

MR. JUSTICE BLACK delivered the opinion of the Court.

This is a federal estate tax controversy. Here, as in Commissioner v. Church, ante, p. 632, we granted certiorari to consider questions dependent upon the meaning and application of a provision of § 811 (c) of the Internal Revenue Code. 47 Stat. 169, 279, as amended. 26 U.S.C. § 811 (c). The particular provision requires including in a decedent...

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