Case Name: Helvering, Commissioner of Internal Revenue, v. Schweitzer
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1935-12-09
Citations: 296 U.S. 551
Docket Number: Nos. 69 and 70
Parties: Helvering, Commissioner of Internal Revenue, v. Schweitzer.
Judges: 
Reporter: United States Reports
Volume: 296
Pages: 551–551

Head Matter:
Nos. 69 and 70.
Helvering, Commissioner of Internal Revenue, v. Schweitzer.
Argued November 21, 1935.
Decided December 9, 1935.
Assistant Attorney General Wideman, with whom Solicitor General Reed and Mr. Sewall Key were on the brief, for petitioner.
Mr. Hugh 'W. McCulloch for respondent. By leave of Court, Mr. Russell L. Bradford filed a brief as amicus curiae supporting the position of respondent.
With him on the brief were Messrs. George H. Craven and Arthur O. Lampland.

Opinion:
Per Curiam:
Decrees reversed. Douglas v. Willcuts, ante, p. 1.