Helvering v. Independent Life Insurance Company

The Attorney General and Mr. J. Crawford Biggs, Sol. Gen., of Washington, D.C., for petitioner.

[Argument of Counsel from pages 372-373 intentionally omitted]

Mr. William Marshall Bullitt, of Louisville, Ky., for respondent.

[Argument of Counsel from pages 374-376 intentionally omitted]

Mr. Justice BUTLER delivered the opinion of the Court.