Helvering ' v. Illinois Life Inco

As Corrected on Denial of Rehearing Dec. 7, 1936.

The Attorney General and Mr. Thurman W. Arnold, of New Haven, Conn., for petitioner.

Messrs. Samuel B. Kraus and Lewis C. Jesseph, both of Chicago, Ill., for respondent.

Mr. Justice BUTLER delivered the opinion of the Court.