Helvering v. Metropolitan Edison Company
Miss Helen R. Carloss, Sp. Asst. to Atty. Gen., for Commissioner of Internal Revenue.

Mr. Maurice Bower Saul, of Philadelphia, Pa., for respondent Metropolitan Edison Co.

Mr. Edwin M. Sturtevant, of Baltimore, Md., for respondent Pennsylvania Water & Power Co.

Mr. Justice ROBERTS delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation