Case Name: Fidelity-Philadelphia Trust Co. et al., Executors, v. Rothensies, Collector of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1944-10-09
Citations: 323 U.S. 693
Docket Number: No. 263
Parties: Fidelity-Philadelphia Trust Co. et al., Executors, v. Rothensies, Collector of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 323
Pages: 693–693

Head Matter:
No. 263.
Fidelity-Philadelphia Trust Co. et al., Executors, v. Rothensies, Collector of Internal Revenue.
October 9, 1944.
Mr. C. Russell Phillips for petitioners.
Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key, Robert N. Anderson, and Hilbert P. Zarky for respondent.

Opinion:
Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit granted limited to the question whether the entire value of the corpus of the trust at the time of decedent's death should be included in the decedent's gross estate.