Higgins v. Commissioner of Internal Revenue
See 312 U.S. 714, 61 S.Ct. 728, 85 L.Ed. --.

Mr. Selden Bacon, of New York City, for petitioner.

Mr. Arnold Raum, of Washington, D.C., for respondent.

Mr. Justice REED delivered the opinion of the Court. 

Notes
Uncategorized United States Supreme Court decision