Helvering v. Gerhardt

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Court Documents

United States Supreme Court

304 U.S. 405

Helvering  v.  Gerhardt

 Argued: April 7, 8, 1938. ---

[Syllabus from pages 405-407 intentionally omitted]

Messrs. Homer S.C.ummings, Atty. Gen., and Golden W. Bell, Asst. Sol. Gen., for petitioner.

Mr. Julius Henry Cohen, of New York City, for respondents.

Mr. Henry Epstein, of Albany, N.Y., for the State of New York and 26 other states, as amici curiae.

Mr. Justice STONE delivered the opinion of the Court.

Notes[edit]

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).