Case Name: Estate of Pratt et al. v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1946-10-28
Citations: 329 U.S. 765
Docket Number: No. 523
Parties: Estate of Pratt et al. v. Commissioner of Internal Revenue.
Judges: Mr. Justice Murphy took no part in the consideration or decision of this application.
Reporter: United States Reports
Volume: 329
Pages: 765–766

Head Matter:
No. 523.
Estate of Pratt et al. v. Commissioner of Internal Revenue.
October 28, 1946.

Opinion:
Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.
Mr. Justice Murphy took no part in the consideration or decision of this application.
Roland L. Redmond for petitioners.
Solicitor General McGrath, Assistant Attorney General McGregor, Sewall Key, J. Louis Monarch and L. W. Post for respondent.