Groman v. Commissioner of Internal Revenue

As Amended on Denial of Rehearing Dec. 6, 1937.

Messrs. Egbert Robertson and James C. Spence, both of Chicago, Ill., for petitioner.

Messrs. Homer S.C.ummings, Atty. Gen., and J. Louis Monarch, of Washington, D.C., for respondent.

Mr. Justice ROBERTS delivered the opinion of the Court.