Webre Steib Co. v. Commissioner

324 U.S. 164 (1945)

WEBRE STEIB CO., LTD.

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 148.

Supreme Court of United States.

Argued December 13, 1944.

Decided February 12, 1945.

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT.

Messrs. C.J. Batter and William A. Sutherland argued the cause, and Mr. Batter was on the brief, for petitioner.

Miss Helen R. Carloss, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Mr. Sewall Key and Mrs. Maryhelen Wigle were on the brief, for the respondent.

Messrs. Richard B. Barker and John C. Reid filed a brief as amici curiae.

T…