Helvering v. Metropolitan Edison Company

Miss Helen R. Carloss, Sp. Asst. to Atty. Gen., for Commissioner of Internal Revenue.

Mr. Maurice Bower Saul, of Philadelphia, Pa., for respondent Metropolitan Edison Co.

Mr. Edwin M. Sturtevant, of Baltimore, Md., for respondent Pennsylvania Water & Power Co.

Mr. Justice ROBERTS delivered the opinion of the Court.