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