Case Name: Whitney v. Commissioner of Internal Revenue; Alexander v. Commissioner of Internal Revenue; Anderson et ux. v. Commissioner of Internal Revenue; Atkin et ux. v. Commissioner of Internal Revenue; Davison v. Commissioner of Internal Revenue; Dickey et ux. v. Commissioner of Internal Revenue; Lamont v. Commissioner of Internal Revenue; Estate of Lamont et al. v. Commissioner of Internal Revenue; Leffingwell et ux. v. Commissioner of Internal Revenue ; Mitchell v. Commissioner of Internal Revenue; Estate of Morgan et al. v. Commissioner of Internal Revenue; Morgan et ux. v. Commissioner of Internal Revenue; and Estate of Bartow et al. v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1948-12-13
Citations: 335 U.S. 892
Docket Number: No. 373; No. 374; No. 375; No. 376; No. 377; No. 378; No. 379; No. 380; No. 381; No. 382; No. 383; No. 384; No. 385
Parties: Whitney v. Commissioner of Internal Revenue; Alexander v. Commissioner of Internal Revenue; Anderson et ux. v. Commissioner of Internal Revenue; Atkin et ux. v. Commissioner of Internal Revenue; Davison v. Commissioner of Internal Revenue; Dickey et ux. v. Commissioner of Internal Revenue; Lamont v. Commissioner of Internal Revenue; Estate of Lamont et al. v. Commissioner of Internal Revenue; Leffingwell et ux. v. Commissioner of Internal Revenue ; Mitchell v. Commissioner of Internal Revenue; Estate of Morgan et al. v. Commissioner of Internal Revenue; Morgan et ux. v. Commissioner of Internal Revenue; and Estate of Bartow et al. v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 335
Pages: 892–892

Head Matter:
No. 373. No. 374. No. 375. No. 376. No. 377. No. 378. No. 379. No. 380. No. 381. No. 382. No. 383. No. 384. No. 385.
Whitney v. Commissioner of Internal Revenue; Alexander v. Commissioner of Internal Revenue; Anderson et ux. v. Commissioner of Internal Revenue; Atkin et ux. v. Commissioner of Internal Revenue; Davison v. Commissioner of Internal Revenue; Dickey et ux. v. Commissioner of Internal Revenue; Lamont v. Commissioner of Internal Revenue; Estate of Lamont et al. v. Commissioner of Internal Revenue; Leffingwell et ux. v. Commissioner of Internal Revenue ; Mitchell v. Commissioner of Internal Revenue; Estate of Morgan et al. v. Commissioner of Internal Revenue; Morgan et ux. v. Commissioner of Internal Revenue; and Estate of Bartow et al. v. Commissioner of Internal Revenue.
John W. Davis and Montgomery B. Angelí for petitioners.
Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack, Lee A. Jackson and Hilbert P. Zarky for respondent.

Opinion:
C. A. 2d Cir. Certiorari denied.
Reported below: 169 F. 2d 562.