Helvering v. Sprouse
Mr. Leo Brady, of New York City, for Emil H. Strassburger.

Mr. Arnold Raum, of Washington, D.C., for Commissioner of Internal Revenue.

Mr. Charles E. McCulloch, of Portland, Or., for R. A. Sprouse.

Mr. Justice ROBERTS delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation