# Brief of Amicus Curiae — Arrowsmith v. Commissioner > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40386407_0159%3A7 ## Record - **Collection:** Supreme Court brief - **Document type:** Brief of Amicus Curiae - **Published:** January 1, 1952 - **Citation:** 344 U.S. 6 ## Text > LIBRARY. | Ses , SUPREME COURT. U.S | | Supreme Court of the Buited States: aw 3 Ocroper Term, 1952 ; a om, ‘ Y \ : : ¥ oy No. 51 a Ong f wo F. DONALD ARROWSMITK.and RUTH R. BAUER, Executérs of the Last Will and Testament of FRED. ERICK R. BAUER, Deceased, and RUTH BAUER, ET AL., : Petitioners. y yf ee Liee ¥ CC COMMISSIONER OF INTER NAL TAL REVENU Ke By ee, : - ie i i - +Re 8 pondent, -) i a 5 : rig. Ow Waits or CERTIORARI To THe Unirep Srates Court ‘ or ApPEAts For THE Seconp Crmourr ~~ \ . a nb = nner wo nr eee -weemeen nr pnntenionnes amon — pl ceceiedicth . eo wba j = _ BRIEF OF AMICUS CURIAE. otter = senses adda ow . [CE ee ny nS Pere RRS et SORA REM! MET ES Em ERAN SENECA NAOT ON RRR LARISA RIA ES AMEN A Junician Paintine Ca, Ine., 82 Beekman St, N. ¥.—BERekmaa 4.9084.5-4 ) r pases @ 4 : : c Sapeate stag eS Be poet hrs PAGE 5 Oplitiona Bélow ..s : - States Tak Court ose. leiseetcowaecss # “ 3 II—No facts support the decision of the Court of | aes Appeals... a Ta E EEX ERYE REE aaa y ‘TTe Tax Court’ S deinrmiaation should be rein- * : : ras ae eee een s pee cowes ek} eeoereeseore Ee begs ate Pg eee fevewevece ce PAS Ce EN Sta eae pad Appendix See nee i adgceg esp ae ee es eee | | : Consents pursuant to Soe 27 (9) ewe es Moca, Peta, f 5 t CITATIONS eee Sa Mier Dare hei Ye 3 s a Rent Pervit y, pres 283 U. S: 404 GME nent 4 Culbertson, Commissioner ve 337 U.S. 733° (1949) S: | _ Cumberland Public Service Co., U: & Y., 338 ‘U.. S. ie . CARIOOD Sevecsae kh ET ae epw tele ep nsate erases cers ad ii INDEX be Le - : e > (paGE Dobson v. ‘Commissioner, 320 U. S. 489 ( 1943), rehear- | ing denied -321 U. BS. ZS (TORG) «0s oe vee cee ss ek ‘ John Kelley Co. v. Commissioner, 326 U. 8. 521 (1946) a ee oe "Logan, Burnet v., 283 U.S. 404 (1931) o4 eta Pesbtse . “Smith; Commissioner v., 324 U. ‘$.177 (1946) .... 058 ‘. ) - Switlik v. Commissioner, 184 Fed. 2d 399 . A. 3d,”.- - Ne. 1980) «0.0.0... ee aN Gaase ss) sa sceataireys's as gesecen i 5 ; ae | - Syatures |. Internal Revdime Code, | i at oe hate | | _ See. 117 (a) (3) and (5),..-+++.+, isabaciwcseacele . _ See. 1141 (a) its LE OOo ee Sees Pa ae Bee oes on j | - MiscenLaxzous kee ne | “Rule 52 (a) of Rules of Civil Préoédure for the Dis- trict. Courts of the United BNO Fie V ka sins scace 2a Lasser, Handbook of Tax Techniques 1061: woe S$ : re extent as decisio the district .courts in. civil actions ‘tried without a jury; and the j idgment. of any sueh court shall be final, except that it shall be | ' subject to review by the Supreme Yourt of. the . United States upon-certiorari, in thé manner pro-. ° vided in Section, 1254 -of Titles28 of the vs eieie ‘States Code: / Betis ears - [1a] 7° , “ . ‘s ; 2 : i vi hs . ’ ° i . 2a | = ‘ A ( a és, . ‘ ‘ ‘ ; é e Rules of Civil Procedure for the District Courts of the: United States as Amended-- 2 4 -. sRule 52(a)—Findings by’the .Conrt. “AN. / ae .* : : Ree ee may ‘ ere pene ae Effect. In all actions tried upoh the faets with- - out a jury’or with an advisory jury, the court shall |) _ find the facts specially and state separately its con- ~ : _¢elusions of law thereon and direct the-entry of the | ‘s . appropriate ‘judgment; and in granting or refusing ‘ *~+ interlocutory injunctions the court''shall similarly - . set forth the findings of,fact and conclusions of law - ‘which constitute the grounds of its action. .Requests — for findings are not necessary for ‘purposes of -re- ¥iew: Findings’ of. fact shall not be set aside unless | clearly erroneous and-due regard shail be given’ to . the ‘opportunity of the trial court to judge of the _ © credibility of the-witnesses.* * * ate mes Consents Pursuant t to Rule 27 ( 9)” _ We hereby consent, iatouea to Rule 27 (9), that the abéve amicus curiae brief may. “be filed in ‘this proceeding with. the Ac ia Cqur of the United States. : - * t) , SP ae re 5 ee. = bee / ; 4 i ow Se * eae | Ce ‘Se.. : ee, -- . Ggorcr R. Sueruirr, Counsel for Petitioners. - 3 peeeae | tee ~ > Ropsrt L. Stern; } Acting Solicitor General, -: | + Counsel for Respondent. . {op i He s° : See ‘ Js foie ee / at / h / ro eal ‘e | -! . \ ead : , Hiren