McFeely v. Commissioner of Internal Revenue

[Syllabus from pages 102-104 intentionally omitted]

Messrs. H. B. Wassell, of Pittsburgh, Pa., and G. F. Snyder, of Washington, D.C., for petitioner in No. 24.

Messrs. Robert Driscoll, J. B. Faegre, Clark R. Fletcher, and Hayner N. Larson, all of Minneapolis, Minn., for petitioners in Nos. 439 and 494.

Mr. George S. Fuller, of Boston, Mass., for respondent in 110.

Mr. Hugh W. McCulloch, of Chicago, Ill., for respondent in 111.

The Attorney General and Mr. Frank J. Wideman, Asst. Atty. Gen., for the United States and Helvering, Commissioner of Internal Revenue.

Mr. Justice ROBERTS delivered the opinion of the Court.