Spiegel's Estate v. Commissioner of Internal Revenue (335 U.S. 701)

See 336 U.S. 915, 69 S.Ct. 599.

Mr. Herbert A. Friedlich, of Chicago, Ill., for petitioner.

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

[Argument of Counsel from page 702 intentionally omitted]

Mr. Justice BLACK delivered the opinion of the Court.