Case Name: Sharp et al. v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1938-03-14
Citations: 303 U.S. 624
Docket Number: No. 558
Parties: Sharp et al. v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 303
Pages: 624–625

Head Matter:
No. 558.
Sharp et al. v. Commissioner of Internal Revenue.
Argued March 9, 1938.
Decided March 14, 1938.
Mr. William Barclay Lex, with whom Mr. Charles C. Norris, Jr. was on the brief, for petitioners. Mr. A. F. Prescott argued the cause, and Acting Solicitor General Bell was on a memorandum, for respondent.

Opinion:
Per Curiam:
The judgment is reversed. Freuler v. Helvering, 291 U. S. 35, 43, 45; Blair v. Commissioner, 300 U. S. 5, 9, 10.