Helvering v. Bliss
The Attorney General and Mr. James Crawford Biggs, Sol. Gen., of Washington, D.C., for petitioner.
Messrs. R. L. Von Bernuth and James M. Rose, both of New York City, for respondent Bliss.
Messrs. Hugh Satterlee, of New York City, and J. E. MacCloskey, Jr., of Pittsburgh, Pa., for respondent Harbison.
Mr. Justice ROBERTS delivered the opinion of the Court.