Case: Helvering, Commissioner of Internal Revenue, v. Johnson
Abbreviation: Helvering v. Johnson
Decision Date: 1939-12-11
Docket Number: No. 317
Citation: 308 U.S. 523
Volume: 308
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: Helvering, Commissioner of Internal Revenue, v. Johnson.
Judges: 
Pages: 523–523

Head Matter:
No. 317.
Helvering, Commissioner of Internal Revenue, v. Johnson.
Argued December 5, 1939.
Decided December 11, 1939.
Assistant Attorney General Clark and Mr. Arnold Baum, with whom Solicitor General Jackson and Messrs. Sewall Key and Joseph M. Jones were on the brief, for petitioner. Mr. Abraham Lowenhaupt, with whom Mr. Stanley S. Waite was on the brief, for respondent.

Opinion:
Per Curiam:
The judgment is affirmed by an equally divided Court.