Higgins v. Commissioner of Internal Revenue

by Stanley Forman Reed

United States Supreme Court

312 U.S. 212

Higgins  v.  Commissioner of Internal Revenue

 Argued: Jan. 10-13, 1941. --- Decided: Feb 3, 1941

See 312 U.S. 714, 61 S.Ct. 728, 85 L.Ed. --.

Mr. Selden Bacon, of New York City, for petitioner.

Mr. Arnold Raum, of Washington, D.C., for respondent.

Mr. Justice REED delivered the opinion of the Court.

Notes