Whitcomb v. Helvering

Messrs. Claude R. Branch, of Providence, R.I., W. W. Spalding and Robert A. Littleton, both of Washington, D.C., and Felix T. Smith, of San Francisco, Cal., for petitioner.

The Attorney General and Messrs. J. Crawford Biggs, Sol. Gen., Erwin N. Griswold, Sewall Key, and John MacC. Hudson, all of Washington, D.C., for respondent.

Mr. Justice ROBERTS delivered the opinion of the Court.