Helvering v. Hutchings
Messrs. Francis Biddle, Sol. Gen., and Robert H. Jackson, Atty. Gen., for petitioner.

Messrs. Rupert R. Harkrider and T. W. Lain, both of Galveston, Tex., for respondent.

Mr. Justice STONE delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation