279600
Lyeth v. Hoey , 305 U.S. 188 ( 1938 ) , is a United States Supreme Court case in which the Court held that property received by an heir under a settlement agreement resolving a dispute over the decedent 's will is property acquired by " inheritance , " which exempts the value of such property from the income tax .
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Given options, please tell me the categories of all the listed entity words.Output format is "type1: word1; type2: word2". 
Option: location, person, organization 
Text: {0} 
 Entities:  
Answer:
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