380 U.S. 678 380 U.S. 678 85 S.Ct. 1238 14 L.Ed.2d 159 COMMISSIONER OF INTERNAL REVENUE, Petitioner.v.ESTATE of Marshal L. NOEL, Deceased, William H. Frantz and Ruth M. Noel, Executors. No. 503. Argued April 1, 1965. Decided April 29, 1965. John B. Jones, Jr., Washington, D.C., for petitioner. Harry Norman Ball, Philadelphia, Pa., for respondents. […]
