Healy v. Commissioner of Internal Revenue

See 345 U.S. 961, 73 S.Ct. 935.

Mr. James H. Heffern, Buffalo, N.Y., for Edwin E. Healy and Gordon W. Hartfield.

Mr. Sol Goodman, Cincinnati, Ohio, for Hall C. Smith.

Mr. Charles S. Lyon, Washington, D.C., for Commissioner of Internal Revenue.

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