Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
Mercantile-Commerce Bank & Trust Co. et al., Executors, v. Commissioner of Internal Revenue, 1948 — 333 U.S. 868 · caselaw · US
Tax
Mercantile-Commerce Bank & Trust Co. et al., Executors, v. Commissioner of Internal Revenue
333 U.S. 868·Supreme Court of the United States·1948
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
No. 637.
Mercantile-Commerce Bank & Trust Co. et al., Executors, v. Commissioner of Internal Revenue.
Abraham Low-enhaupt, Jacob Chasnoff and Henry C. Lowenhaupt.
Solicitor General Perlman, Assistant Attorney General Caudle, Sewall Key and Harry Baum for respondent.
[MAJORITY]
C. C. A. 8th. Certiorari denied.