McClain v. Commissioner of Internal Revenue

by the Supreme Court of the United States

United States Supreme Court

311 U.S. 527

McClain  v.  Commissioner of Internal Revenue

 Argued: Dec. 12, 1940. --- Decided: Jan 6, 1941

Messrs. Edward D. Smith, Jr., and M. E. Kilpatrick, both of Atlanta, Ga., for petitioner.

Mr. Robert H. Jackson, Atty. Gen., and Helen R. Carloss, Sp. Asst. to Atty. Gen., for Commissioner of Internal Revenue.

Mr. T. F. Davies Haines, of New York City, for respondent Thomson.

Mr. Justice ROBERTS delivered the opinion of the Court.

Notes