Case Name: Foster, Executrix, v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1938-02-07
Citations: 303 U.S. 618
Docket Number: No. 469
Parties: Foster, Executrix, v. Commissioner of Internal Revenue.
Judges: Mr. Justice Cardozo and Mr. Justice Reed took no part in the consideration or decision of this case.
Reporter: United States Reports
Volume: 303
Pages: 618–619

Head Matter:
No. 469.
Foster, Executrix, v. Commissioner of Internal Revenue.
Argued February 2, 1938.
Decided February 7, 1938.
Mr. Philip G. Sheehy for petitioner. Mr. Andrew D. Sharpe, with whom Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key, Norman D. Keller, and Lee A. Jackson were on the brief, for respondent. By leave of Court, Mr. W. H. Morrissey filed a brief on behalf of the San Mateo County Title Co., as amicus curiae, in support of petitioner.

Opinion:
Per Curiam:
The judgment is affirmed. Tyler v. United States, 281 U. S. 497; Gwinn v. Commissioner, 287 U. S. 224.
Mr. Justice Cardozo and Mr. Justice Reed took no part in the consideration or decision of this case.