Helvering v. Hallock

In Nos. 110-112:

[Syllabus from pages 106-108 intentionally omitted]

Mr. Arnold Raum, for petitioner.

Messrs. Walker H. Nye and Ashley M. Vau Duzer, both of Cleveland, Ohio, for respondents Hallock.

Mr. W. H. Annat, of Cleveland, Ohio, for respondent Squire.

In No. 183:

Mr. Arnold Raum, of Washington, D.C., for petitioner.

Mr. Wm. R. Spofford, of Philadelphia, Pa., for respondent Huston.

In No. 399: Messrs. J. Gilmer Korner, Jr., of Washington, D.C., and David S. Day, of Bridgeport, Conn., for petitioners Bryant.

Mr. Arnold Raum, for respondent Helvering.

Mr. Justice FRANKFURTER delivered the opinion of the Court.