Commissioner of Internal Revenue v. Wilcox
Mr.Ralph F. Fuchs, of Washington, D.C., for petitioner.

Messrs. William E. Davis, of Washington, D.C., and Lunsford & Goldwater and George B. Thatcher, all of Reno, for respondents.

Mr. Justice MURPHY delivered the  pinion of the Court. 

Notes
United States Supreme Court decisions on taxation