Freuler v. Helvering
Messrs. Claude R. Branch, of Providence, R.I., Felix T. Smith, of San Francisco, Cal., and W. W. Spalding, of Washington, D.C., for petitioner.

The Attorney General and Mr. Erwin N. Griswold, of Washington, D.C., for respondent.

Mr. Justice ROBERTS delivered the opinion of the Court. 

Notes
United States Supreme Court decisions on taxation