Case Name: Douglas v. Commissioner of Internal Revenue; Estate of Robinson et al. v. Commissioner of Internal Revenue; and Dalrymple v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1944-01-10
Citations: 320 U.S. 734
Docket Number: Nos. 130 and 131; No. 132; No. 133
Parties: Douglas v. Commissioner of Internal Revenue; Estate of Robinson et al. v. Commissioner of Internal Revenue; and Dalrymple v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 320
Pages: 734–734

Head Matter:
Nos. 130 and 131.
No. 132.
No. 133.
Douglas v. Commissioner of Internal Revenue; Estate of Robinson et al. v. Commissioner of Internal Revenue; and Dalrymple v. Commissioner of Internal Revenue.
January 10, 1944.
Mr. Thomas P. Helmey for petitioners. Solicitor General Fahy, Assistant Attorney General Samuel 0. Clark, Jr., Mr. Sewall Key, and Misses Helen B. Carloss and Louise Foster for respondent.

Opinion:
Petition for writs of cer-tiorari to the Circuit Court of Appeals for the Eighth Circuit granted.
Reported below: 134 F. 2d 762.