Helvering v. Powers

[Syllabus from pages 215-216 intentionally omitted] Mr. J. Crawford Biggs, Sol. Gen'l, of Washington, D.C., and The Attorney General, for petitioner. [Argument of Counsel from pages 215-217 intentionally omitted] Messrs. Melville F. Weston and J. Colby Bassett, both of Boston, Mass., for respondents. [Argument of Counsel from pages 217-220 intentionally omitted] Mr. Chief Justice HUGHES delivered the opinion of the Court.