Old Colony Company v. Commissioner of Internal Revenue
Mr. James S. Y. Ivins, of Washington, D. C., for petitioner.

The Attorney General and Mr. G. A. Youngquist, Asst. Atty. Gen.,

[Argument of Counsel from page 553 intentionally omitted] for respondent.

Mr. Justice ROBERTS delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation