Case Name: Third National Bank & Trust Co. et al., Executors v. White, Collector of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1932-12-19
Citations: 287 U.S. 577
Docket Number: No. 202
Parties: Third National Bank & Trust Co. et al., Executors v. White, Collector of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 287
Pages: 577–577

Head Matter:
No. 202.
Third National Bank & Trust Co. et al., Executors v. White, Collector of Internal Revenue.
Argued December 14, 1932.
Decided December 19, 1932.
Mr. Harold P. Small for petitioners. Solicitor General Thacher, Assistant Attorneys General Pugg and Youngquist, Miss Helen B. Carloss, and Messrs. J. Louis Monarch and Erwin N. Griswold were on the brief for respondent. By leave of Court, Messrs. Benjamin Greenspan and Richard Kelly and Messrs. Abbot P. Mills, William P. Smith, and John C. Evans filed briefs as amici curiae.

Opinion:
Per Curiam:
Judgment affirmed. Tyler v. United States, 281 U. S. 497, 504, 505; Gwinn v. Commissioner, ante, p. 224.
The Circuit Court of Appeals filed no opinion. The opinion of the District Court is reported in 45 F. (2d) 911.