Helvering v. Mitchell
Messrs. Homer S.C.ummings, Atty. Gen., and  Edward S. Greenbaum, of New York City, for petitioner.

Mr. William Wallace, of New York City, for respondent.

[Argument of Counsel from pages 392-394 intentionally omitted]

Mr. Justice BRANDEIS delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation