Case Name: Parsons et al. v. Smith, Former Collector of Internal Revenue; and Huss et al. v. Smith, Former Collector of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1958-10-13
Citations: 358 U.S. 814
Docket Number: No. 218; No. 305
Parties: Parsons et al. v. Smith, Former Collector of Internal Revenue; and Huss et al. v. Smith, Former Collector of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 358
Pages: 814–814

Head Matter:
No. 218.
No. 305.
Parsons et al. v. Smith, Former Collector of Internal Revenue; and Huss et al. v. Smith, Former Collector of Internal Revenue.
Sherwin T. McDowell for petitioners in No. 218. Walter Stein for petitioners in No. 305. Solicitor General Rankin for respondent. Edgar J. Goodrich and Lipman Redman filed a brief for the Estate of Schumacher, as amicus curiae, in No. 218, in support of the petition.

Opinion:
C. A. 3d Cir. Certiorari granted.
Reported below: No. 218, 255 F. 2d 595; No. 305, 255 F. 2d 599.