Blodgett v. Silberman Silberman

Messrs. Charles E. Hughes, of New York City, and Farwell Knapp and Lucius F. Robinson, both of Hartford, Conn., for Blodgett.

Messrs. Abraham L. Gutman and Kenneth Dayton, both of New York City, for Silberman.

[Argument of Counsel from page 2 intentionally omitted]

Mr. Seth T. Cole, of Albany, N. Y., for Tax Commissioner of New York and Commissioner of Corporations and Taxation of Massachusetts, as amici curiae by special leave of Court.

Mr. Chief Justice TAFT delivered the opinion of the Court.