Commissioner of Internal Revenue v. Estate of Bosch

No. 673:

Jack S. Levin, Washington, D.C., for petitioner.

John W. Burke, New York City, for respondent.

No. 240:

Curtiss K. Thompson, New Haven, Conn., for petitioner.

Jack S. Levin, Washington, D.C., for respondent.

Mr. Justice CLARK delivered the opinion of the Court.