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