Helvering v. Midland Mutual Life Insurance Company

Messrs. Homer S.C.ummings, Atty. Gen., and David E. Hudson, of Washington, D.C., for petitioner.

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

[Argument of Counsel from pages 217-219 intentionally omitted]

Mr. Justice BRANDEIS delivered the opinion of the Court.