Case Name: West v. Commissioner of Internal Revenue; West v. Commissioner of Internal Revenue; Estate of West et al. v. Commissioner of Internal Revenue; and West v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1946-01-28
Citations: 326 U.S. 795
Docket Number: No. 667; No. 668; No. 669; No. 670
Parties: West v. Commissioner of Internal Revenue; West v. Commissioner of Internal Revenue; Estate of West et al. v. Commissioner of Internal Revenue; and West v. Commissioner of Internal Revenue.
Judges: Mr. Justice Rutledge took no part in the consideration or decision of these applications.
Reporter: United States Reports
Volume: 326
Pages: 795–796

Head Matter:
No. 667.
No. 668.
West v. Commissioner of Internal Revenue; West v. Commissioner of Internal Revenue; Estate of West et al. v. Commissioner of Internal Revenue; and West v. Commissioner of Internal Revenue.
No. 669.
No. 670.
January 28, 1946.
Messrs. Randolph E. Paul, J. Arthur Platt and James H. Yeatman for petitioners.
Solicitor General McGrath, Messrs. Sewall Key, A. F. Prescott and Hilbert P. Zarky for respondent.
Grover Sellers, Attorney General of Texas, Wm. J. Fanning, Assistant Attorney General of Texas, and Robert W. Kenny, Attorney General of California, filed a brief on behalf of those States, as amici curiae, in support of the petition.

Opinion:
Petition for writs of certiorari to the Circuit Court of Appeals for the Fifth Circuit denied.
Mr. Justice Rutledge took no part in the consideration or decision of these applications.
Reported below: 150 F. 2d 723.