Helvering v. Southwest Consol Corporation
See 315 U.S. 829, 62 S.Ct. 802, 86 L.Ed. --.

Second Petition for Rehearing Denied May 11, 1942.

See 316 U.S. 710, 62 S.Ct. 1266, 86 L.Ed. --.

Messrs. Francis Biddle, Atty. Gen., and Samuel O. Clark, Asst. Atty. Gen., for petitioner.

Mr. A. Chauncey Newlin, of New York City, for respondent.

Mr. Justice DOUGLAS delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation