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Wordcount: 38758

Gross estate

U.S. Supreme Court SPIEGEL'S ESTATE V. COMMISSIONER OF INTERNAL REVENUE. , 335 U.S. 632 (1949) 335 U.S. 632 SPIEGEL'S ESTATE et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CHURCH'S ESTATE et al. Nos. 3 and 5. Supreme Court of the United States January 17, 1949 Decided Jan. 17, 1949. On Writ of Certiorari to the United States Court of Appeals for the Seventh Circuit. On Writ of Certiorari to the United States Court of Appeals for the Third Circuit. Concurring and dissenting opinions. For majority opinions, see 335 U.S. 701 , 335 U.S. 632 . [ Spiegel's Estate v. Commissioner of Internal Revenue. 335 U.S. 632 (1949) ] [335 U.S. 632 ,

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