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THIRD NATIONAL BANK & TRUST CO. v. WHITE

No. 202.

287 U.S. 577 (1932)

THIRD NATIONAL BANK & TRUST CO. ET AL., EXECUTORS v. WHITE, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided December 19, 1932.

Attorney(s) appearing for the Case

Mr. Harold P. Small for petitioners. Solicitor General Thacher, Assistant Attorneys General Rugg and Youngquist, Miss Helen R. Carloss, and Messrs. J. Louis Monarch and Erwin N. Griswold were on the brief for respondent. By leave of Court, Messrs. Benjamin Greenspan and Richard Kelly and Messrs. Abbot P. Mills, William P. Smith, and John C. Evans filed briefs as amici curiae.

Per Curiam.

Judgment affirmed. Tyler v. United States, 281 U.S. 497, 504, 505; Gwinn v. Commissioner, ante, p. 224.

The Circuit Court of Appeals filed no opinion. The Circuit of the District Court is reported in 45 F.2d 911

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