Helvering v. Janney Gaines

Messrs. Robert H. Jackson, Atty. Gen., and Thomas E. Harris, of Washington, D.C., for petitioner Helvering.

Mr. Bernhard Knollenberg, of New York City, for respondents janney.

Messrs. Frederick Baum and Frank E. Karelsen, Jr., both of New York City, for petitioner Gaines.

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