United States Supreme Court
321 U.S. 225
Simpson Company v. Commissioner of Internal Revenue
Argued: Jan. 12, 1944. --- Decided: Feb 14, 1944
See 321 U.S. 804, 64 S.Ct. 778.
Mr. Gerald Donovan, of New York City, for petitioner.
Mr. J. Louis Monarch, of Washington, D.C., for respondent.
Mr. Justice JACKSON delivered the opinion of the Court.