McClain v. Commissioner of Internal Revenue
Messrs. Edward D. Smith, Jr., and M. E. Kilpatrick, both of Atlanta, Ga., for petitioner.

Mr. Robert H. Jackson, Atty. Gen., and Helen R. Carloss, Sp. Asst. to Atty. Gen., for Commissioner of Internal Revenue.

Mr. T. F. Davies Haines, of New York City, for respondent Thomson.

Mr. Justice ROBERTS delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation