Spiegel's Estate v. Commissioner of Internal Revenue (335 U.S. 632)

On Writ of Certiorari to the United States Court of Appeals for the Seventh Circuit.

On Writ of Certiorari to the United States Court of Appeals for the Third Circuit.

Concurring and dissenting opinions.

For majority opinions, see 335 U.S. 701, 69 S.Ct. 301, 335 U.S. 632, 69 S.Ct. 322.

Mr. Arnold Raum, of Washington, D.C., for petitioner.

Mr. William W. Owens, of New York City, for respondent.

Mr. Justice BLACK delivered the opinion of the Court.