Case Name: Mayer v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1937-11-08
Citations: 302 U.S. 647
Docket Number: No. 22
Parties: Mayer v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 302
Pages: 647–647

Head Matter:
No. 22.
Mayer v. Commissioner of Internal Revenue.
Argued October 19, 1937.
Decided November 8, 1937.
Mr. Llewellyn A. Luce for petitioner. Assistant Attorney General Morris, with whom Solicitor General Reed and Messrs. Sewall Key and Ellis N. Slack were on the brief, for respondent.

Opinion:
Certiorari, 301 U. S. 676, to the Circuit Court of Appeals for the Seventh Circuit.
Per Curiam:
The judgment is reversed on the authority of Palmer v. Helvering, ante, p. 63.