Commissioner of Internal Revenue v. Phipps

Commissioner of Internal Revenue v. Phipps by the Supreme Court of the United States Syllabus

related portals: Supreme Court of the United States.

United States Supreme Court

336 U.S. 410

COMMISSIONER OF INTERNAL REVENUE  v.  PHIPPS

 Argued: Dec. 9, 1948. --- Decided: March 14, 1949

Mr. Stanley M. Silverberg, of Washington, D.C., for petitioner.

Messrs. Montgomery Dorsey and W. Clayton Carpenter, both of Denver, Colo., for respondent.

Mr. Justice MURPHY delivered the opinion of the Court.

Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).