304 U.S. 405 304 U.S. 405 58 S.Ct. 969 82 L.Ed. 1427 HELVERING, Commissioner of Internal Revenuev.GERHARDT.* SAME v. WILSON. SAME v. MULCAHY. Nos. 779—781. Argued April 7, 8, 1938. Decide May 23, 1938. [Syllabus from pages 405-407 intentionally omitted] Messrs. Homer S. Cummings, Atty. Gen., and Golden W. Bell, Asst. Sol. Gen., for petitioner. […]
