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