320 U.S. 410 320 U.S. 410 64 S.Ct. 172 88 L.Ed. 134 ROGERS’ ESTATEv.HELVERING, Commissioner of Internal Revenue. No. 66. Argued Nov. 18, 19, 1943. Decided Dec. 6, 1943. Mr. John W. Drye, Jr., of New York City, for petitioner. Hon. Samuel O. Clark, Jr., Asst. Atty. Gen., for respondent. Mr. Justice FRANKFURTER delivered the […]
