HEINER FORMER COLLECTOR OF INTERNAL REVENUE, v. MELLON ET AL., EXECUTORS. CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT. Nos. 144 and 145. Argued March 8, 1938. Decided May 16, 1938. The stock and business of two corporations were taken over by two partnerships, formed by the three stockholders, for the purpose […]
Articles Tagged: 304 U.S. 271
304 U.S. 271
304 U.S. 271 304 U.S. 271 58 S.Ct. 926 82 L.Ed. 1337 HEINERv.MELLON et al. (two cases). Nos. 144, 145. Argued March 8, 1938. Decided May 16, 1938. Messrs. Homer S. Cummings, Atty. Gen., and Golden W. Bell, Asst. Sol. Gen., for petitioner. Mr. John G. Frazer, of Pittsburgh, Pa., for respondents. Mr. Justice BRANDEIS […]