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HARRIS v. COMMISSIONER.

No. 14.

340 U.S. 106 (1950)

71 S.Ct. 181

95 L.Ed. 111

HARRIS v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided November 27, 1950.

Attorney(s) appearing for the Case

Irwin N. Wilpon argued the cause and filed a brief for petitioner.

Lee A. Jackson argued the cause for respondent. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack and I. Henry Kutz.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The federal estate tax and the federal gift tax, as held in a line of cases ending with Commissioner v. Wemyss, 324 U.S. 303, and Merrill v. Fahs, 324 U.S. 308, are construed in pari materia, since the purpose of the gift tax is to complement the estate tax by preventing...

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