324 U.S. 393 324 U.S. 393 65 S.Ct. 811 89 L.Ed. 1023 PUTNAM’S ESTATEv.COMMISSIONER OF INTERNAL REVENUE. No. 534. Argued Feb. 2, 1945. Decided March 26, 1945. Mr. William D. Whitney, of New York City, for petitioner. Miss Helen R. Carloss, of Washington, D.C., for respondent. Mr. Justice REED delivered the opinion of the Court. […]