Case Name: Commissioner of Internal Revenue v. Merritt et al.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1964-10-26
Citations: 379 U.S. 886
Docket Number: No. 237
Parties: Commissioner of Internal Revenue v. Merritt et al.
Judges: 
Reporter: United States Reports
Volume: 379
Pages: 886–886

Head Matter:
No. 237.
Commissioner of Internal Revenue v. Merritt et al.
Solicitor General Cox, Assistant Attorney General Oberdorfer and Melva M. Graney for petitioner. John Y. Merrell for respondents.

Opinion:
C. A. 4th Cir. Certiorari granted. The case is consolidated with No. 134 and a total of one and one-half hours is allotted for the oral argument of both cases.