Hugo Black

“ Accepting as true the statement of the Court of Claims that a broad definition of 'business' might be that it is 'whatever engages the time, attention, and labor of men in order to conserve what they have or to avoid loss' it does not follow at all that this is synonymous with the statutory language, 'carrying on * * * business.' This definition of 'business' stems in part from the case of Flint v. ”

“ Nor can the judgment of the Court of Claims be supported by that court's statement that the executors were engaged 'in the business of conserving the estate and protecting its income.' Such activities are the traditional duty of executors. Executors who engage actively in trade and business are the exception and not the rule. ”

“ Chippewa Indians of Minnesota v. United States, 305 U.S. 479, 481, 59 S.Ct. 313, 315, 83 L.Ed. 300; American Propeller & Mfg. Co. v. United States, 300 U.S. 475, 479, 480, 57 S.Ct. 521, 81 L.Ed. 751.↑ See, e.g., Von Baumbach v. ”