Commissioner of Internal Revenue v. Harmon
See 323 U.S. 817, 65 S.Ct. 310.

Mr. Samuel O. Clark, Jr., Asst. Atty. Gen., for petitioner.

Mr. Villard Martin, of Tulsa, Okl., and Mr. L. Karlton Mosteller, of Oklahoma City, Okl., for respondent.

Mr. Justice ROBERTS delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation