Helvering v. Hallock

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United States Supreme Court

309 U.S. 106


 Argued: and Submitted Dec. 13, 14, 1939. --- Decided: Jan 29, 1940

In Nos. 110-112:

[Syllabus from pages 106-108 intentionally omitted]

Mr. Arnold Raum, for petitioner.

Messrs. Walker H. Nye and Ashley M. Vau Duzer, both of Cleveland, Ohio, for respondents Hallock.

Mr. W. H. Annat, of Cleveland, Ohio, for respondent Squire.

In No. 183:

Mr. Arnold Raum, of Washington, D.C., for petitioner.

Mr. Wm. R. Spofford, of Philadelphia, Pa., for respondent Huston.

In No. 399: Messrs. J. Gilmer Korner, Jr., of Washington, D.C., and David S. Day, of Bridgeport, Conn., for petitioners Bryant.

Mr. Arnold Raum, for respondent Helvering.

Mr. Justice FRANKFURTER delivered the opinion of the Court.


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).