Majority
p. 624No. 558. Sharp et al. v. Commissioner of Internal Revenue. Argued March 9, 1938.
p. 625Decided March 14, 1938.
Mr. William Barclay Lex, with whom Mr. Charles C. Norris, Jr. was on the brief, for petitioners. Mr. A. F. Prescott argued the cause, and Acting Solicitor General Bell was on a memorandum, for respondent.
The judgment is reversed. Freuler v. Helvering, 291 U. S. 35 , 43, 45; Blair v. Commissioner, 300 U. S. 5 , 9, 10.
Cases cited
- Freuler v. Helvering 291 U. S. 35 at 45 p. 625
- Blair v. Commissioner 300 U. S. 5 at 10 p. 625