Helvering v. O'Donnell
Messrs. Homer S.C.ummings, Atty. Gen., and Golden W. Bell, Asst. Sol. Gen., of Washington, D.C., for petitioner.

Mr. A. Calder Mackay, of Los Angeles, Cal., for respondent.

Mr. Chief Justice HUGHES delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation