Helvering v. Rankin
[Syllabus from pages 123-125 intentionally omitted]

The Attorney General and Mr. Frank J. Wideman, Asst. Atty. Gen., for petitioner.

Mr. John W. Townsend, of Washington, D.C., for respondent.

Mr. Justice BRANDEIS delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation