Case ID: us_323/html/0693-02.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 263.
    Fidelity-Philadelphia Trust Co. et al., Executors, v. Rothensies, Collector of Internal Revenue.
    October 9, 1944.
    
      Mr. C. Russell Phillips for petitioners.
    
      Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key, Robert N. Anderson, and Hilbert P. Zarky for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit granted limited to the question whether the entire value of the corpus of the trust at the time of decedent’s death should be included in the decedent’s gross estate.