293 U.S. 214 293 U.S. 214 55 S.Ct. 171 79 L.Ed. 291 HELVERING, Commissioner of Internal Revenue,v.POWERS et al. No. 17. Argued Oct. 12—15, 1934. Decided Dec. 3, 1934. [Syllabus from pages 215-216 intentionally omitted] Mr. J. Crawford Biggs, Sol. Gen’l, of Washington, D.C., and The Attorney General, for petitioner. [Argument of Counsel from pages […]