Case Name: Helvering, Commissioner of Internal Revenue, v. Stevens et al.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1936-01-20
Citations: 297 U.S. 693
Docket Number: No. 637
Parties: Helvering, Commissioner of Internal Revenue, v. Stevens et al.
Judges: 
Reporter: United States Reports
Volume: 297
Pages: 693–693

Head Matter:
No. 637.
Helvering, Commissioner of Internal Revenue, v. Stevens et al.
January 20, 1936.
Solicitor General Reed for petitioner.
Mr. Carroll G. Walter for respondents.

Opinion:
On petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit.
Per Curiam:
Petition for writ of certiorari granted. Judgment reversed on authority of Helvering v. City Bank Farmers Trust Co., 296 U. S. 85.