Sanford's Estate v. Commissioner of Internal Revenue

See 308 U.S. 637, 60 S.Ct. 258, 84 L.Ed. --.

Messrs. Montgomery B. Angell and John W. Davis, both of New York City, for petitioners.

Mr. Frank Murphy, Atty. Gen., and Miss Helen R. Carloss, Sp. Asst. Atty. Gen., for respondent.

Mr. Justice STONE delivered the opinion of the Court.