United States Supreme Court
326 U.S. 480
Commissioner of Internal Revenue v. Holmes' Estate
Argued: Dec. 12, 1945. --- Decided: Jan 2, 1946
See 327 U.S. 813, 66 S.Ct. 519.
Miss Helen R. Carloss, of Washington, D.C., for petitioner.
Mr. J. V. Wheat, of Houston, Tex., for respondent.
Mr. Justice RUTLEDGE delivered the opinion of the Court.