Case: Third National Bank & Trust Co. et al., Executors v. White, Collector of Internal Revenue
Abbreviation: Third National Bank & Trust Co. v. White
Decision Date: 1932-12-19
Docket Number: No. 202
Citation: 287 U.S. 577
Volume: 287
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: Third National Bank & Trust Co. et al., Executors v. White, Collector of Internal Revenue.
Judges: 
Pages: 577–577

Head Matter:
No. 202.
Third National Bank & Trust Co. et al., Executors v. White, Collector of Internal Revenue.
Argued December 14, 1932.
Decided December 19, 1932.
Mr. Harold P. Small for petitioners. Solicitor General Thacher, Assistant Attorneys General Pugg and Youngquist, Miss Helen B. Carloss, and Messrs. J. Louis Monarch and Erwin N. Griswold were on the brief for respondent. By leave of Court, Messrs. Benjamin Greenspan and Richard Kelly and Messrs. Abbot P. Mills, William P. Smith, and John C. Evans filed briefs as amici curiae.

Opinion:
Per Curiam:
Judgment affirmed. Tyler v. United States, 281 U. S. 497, 504, 505; Gwinn v. Commissioner, ante, p. 224.
The Circuit Court of Appeals filed no opinion. The opinion of the District Court is reported in 45 F. (2d) 911.