335 U.S. 701 335 U.S. 701 69 S.Ct. 301 93 L.Ed. 330 SPIEGEL’S ESTATE et al.v.COMMISSIONER OF INTERNAL REVENUE. No. 3. Reargued Oct. 11, 12, 1948. Decided Jan. 17, 1949. Rehearing Denied Feb. 14, 1949. See 336 U.S. 915, 69 S.Ct. 599. Mr. Herbert A. Friedlich, of Chicago, Ill., for petitioner. Mr. Arnold Raum, of […]