Helvering v. Mountain Producers Corporation
[Syllabus from pages 376-378 intentionally omitted]

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

Mr. Harold D. Roberts, of Denver, Colo., for respondent.

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

Notes
United States Supreme Court decisions on taxation