WHITCOMB V. HELVERING, 291 U. S. 53 (1934)

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U.S. Supreme Court

Whitcomb v. Helvering, 291 U.S. 53 (1934)

Whitcomb v. Helvering

No. 145

Submitted December 8, 1933

Decided January 8, 1934*

291 U.S. 53

Syllabus

Decided upon the authority of Freuler v. Helvering, ante p. 291 U. S. 35.

65 F.2d 803, 809, reversed.

Certiorari, 290 U.S. 610, to review a judgment reversing, on appeal, a decision of the Board of Tax Appeals, which had set aside a deficiency assessment of income tax. 22 B.T.A. 118.