Case Name: David W. Phillips, Collector of Internal Revenue, v. International Salt Company
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1927-05-02
Citations: 274 U.S. 718
Docket Number: No. 297
Parties: David W. Phillips, Collector of Internal Revenue, v. International Salt Company.
Judges: 
Reporter: United States Reports
Volume: 274
Pages: 718–719

Head Matter:
No. 297.
David W. Phillips, Collector of Internal Revenue, v. International Salt Company.
Argued April 25, 1927.
Decided May 2, 1927.
Assistant Attorney General Willebrandt, with whom Solicitor General Mitchell and Mr. Sewall Key were on the brief, for petitioner.
Mr. Henry B. Twombly for respondent. Mr, E, Crosby Kindleberger, and Messrs. George E. Holmes and Randolph E. Paul, filed briefs as amici'curiae by special leave of Court.

Opinion:
Per Curiam.
Reversed on the authority of Edwards v. Chile Copper Co., 270 U. S. 452.