Case Name: West v. Commissioner of Internal Revenue (326 U. S. 795); West v. Commissioner of Internal Revenue (326 U. S. 795); Estate of West et al. v. Commissioner of Internal Revenue (326 U. S. 796); and West v. Commissioner of Internal Revenue (326 U. S. 796)
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1946-02-25
Citations: 327 U.S. 815
Docket Number: No. 667; No. 668; No. 669; No. 670
Parties: West v. Commissioner of Internal Revenue
Judges: 
Reporter: United States Reports
Volume: 327
Pages: 815–815

Head Matter:
No. 667.
No. 668.
No. 669.
No. 670.
West v. Commissioner of Internal Revenue
(326 U. S. 795); (326 U. S. 795); (326 U. S. 796);
West v. Commissioner of Internal Revenue
Estate of West et al. v. Commissioner of Internal Revenue
and West v. Commissioner of Internal Revenue (326 U. S. 796).
February 25, 1946.

Opinion:
Mr. Justice Rutledge took no part in the consideration or decision of thése applications!