MISSISSIPPI PUBLISHING CORP.

v.

MURPHREE

Citator

Cited By

• Miss. Publ'g Corp. v. Murphree, 326 U.S. 438 (U.S. 1946)
  …he venue was properly laid there under the provisions of § 51 of the Judicial Code, 28 U. S.' C. § 112, and that service of summons in the southern district was authorized by Rule 4 (f) of the Federal Rules of Civil Procedure. We granted certiorari, 326 U. S. 702.1 The present case being of a civil nature, the amount in controversy exceeding $3,000, and the parties being of diverse citizenship, the district court had jurisdiction of [*441] the subject matter of the suit, that is, of the class of cases of wh…
• Commissioner of Internal Revenue v. Est. of Holmes, 326 U.S. 480 (U.S. 1946)
  …include the value of the trust estate created by the decedent Holmes in his gross estate for estate tax purposes. The Commissioner maintains the contrary view. Because of alleged conflict with decisions from other circuits,2 cer-tiorari was granted. 326 U. S. 702. We think the Tax Court and the Court of Appeals were in error in their view of the statute’s effect. The facts were stipulated. In so far as necessary to state, they are as follows. On January 20,1935, by a single trust indenture Holmes created t…