Helvering v. Reynolds
Messrs. Robert H. Jackson, Atty. Gen., and Thomas I. Emerson, of Washington, D.C., for petitioner.

Messrs. J. Gilmer Korner, Jr., of Washington, D.C., and Erwin N. Griswold, of Cambridge, Mass., for respondent.

Mr. Justice DOUGLAS delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation