Spiegel's Estate v. Commissioner of Internal Revenue


 * Spiegel's Estate v. Commissioner of Internal Revenue (335 U.S. 632), ( ?? L.Ed.    ??? ), (  ?? S.Ct.  ??? )
 * Spiegel's Estate v. Commissioner of Internal Revenue (335 U.S. 701), ( ?? L.Ed.    ??? ), (  ?? S.Ct.  ??? )