West, Wesley W. Nos. 667-670, in Supreme Court of United States, Oct. term, 1945, Wesley W. West v. commissioner of internal revenue; J. Marion West v. [same]; estate of J. M. West, James M. West, jr., et al., executors, v. [same]; Jessie Gertrude West v. [same], on petition for writ of certiorari to circuit court of appeals for 5th circuit; brief for respondent in opposition.

Tools