Case Name: Lucas, Commissioner of Internal Revenue, v. Reed
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1930-05-05
Citations: 281 U.S. 699
Docket Number: No. 462
Parties: Lucas, Commissioner of Internal Revenue, v. Reed.
Judges: 
Reporter: United States Reports
Volume: 281
Pages: 699–699

Head Matter:
No. 462.
Lucas, Commissioner of Internal Revenue, v. Reed.
Argued April 30, May 1, 1930.
Decided May 5, 1930.
Mr. Claude R. Branch, with whom Attorney General Mitchell, Assistant Attorney General Youngquist, Mr. Sewall Key, Helen R. Carloss, and Messrs. Clarence M. Charest and Shelby S. Faulkner were on the brief, for petitioner. Mr. Maynard Teall for respondent.

Opinion:
Per Curiam:
Judgment reversed upon the authority of Lucas v. Howard, 280 U. S. 526, and Metcalf & Eddy v. Mitchell, 269 U. S. 514.