United States Supreme Court
312 U.S. 552
Hormel v. Helvering
Argued: March 3, 1941. --- Decided: March 17, 1941
George M. Wolfson, of New York City, and R. C. Alderson, of Austin, Minn., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen'l, for respondent.
Mr. Justice BLACK delivered the opinion of the Court.