Higgins v. Commissioner of Internal Revenue

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Court Documents

United States Supreme Court

312 U.S. 212

Higgins  v.  Commissioner of Internal Revenue

 Argued: Jan. 10-13, 1941. --- Decided: Feb 3, 1941

See 312 U.S. 714, 61 S.Ct. 728, 85 L.Ed. --.

Mr. Selden Bacon, of New York City, for petitioner.

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

Mr. Justice REED 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).