Helvering v. Davis
Messrs. Homer S.C.ummings, Atty. Gen., Robert H. Jackson, Asst. Atty. Gen., and Charles E. Wyzanski, Jr., Sp. Asst. Atty. Gen., for petitioners.

[Argument of Counsel from pages 620-624 intentionally omitted]

Messrs. Edward F. McClennen and Jacob J. Kaplan, both of Boston, Mass., for respondent.

[Argument of Counsel from Pages 625-633 intentionally omitted]

Mr. Justice CARDOZO delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation