Nos. 3, 5, in Supreme Court of United States, Oct. term, 1948, estate of Sidney M. Spiegel, et al. v. commissioner of internal revenue; commissioner of internal revenue v. estate of Francois L. Church, Edward E. Black, executor, on writs of certiorari to courts of appeals for 7th and 3d circuits, respectively: supplemental memorandum for commissioner of internal revenue.
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Nos. 3, 5, in Supreme Court of United States, Oct. term, 1948, estate of Sidney M. Spiegel, et al. v. commissioner of internal revenue; commissioner of internal revenue v. estate of Francois L. Church, Edward E. Black, executor, on writs of certiorari to courts of appeals for 7th and 3d circuits, respectively: supplemental memorandum for commissioner of internal revenue.
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Nos. 3, 5, in Supreme Court of United States, Oct. term, 1948, estate of Sidney M. Spiegel, et al. v. commissioner of internal revenue; commissioner of internal revenue v. estate of Francois L. Church, Edward E. Black, executor, on writs of certiorari to courts of appeals for 7th and 3d circuits, respectively: supplemental memorandum for commissioner of internal revenue.