Legal Opinion
Commissioner v. Tower
Supreme Court of the United States
Decided February 25, 1946No. 317Published
1Opinion of the Court 1
327 U.S. 280 (1946)
COMMISSIONER OF INTERNAL REVENUE
v.
TOWER.
No. 317.
Supreme Court of United States.
Argued January 10, 11, 1946.
Decided February 25, 1946.
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT.
Arnold Raum argued the cause for petitioner. With him on the brief were Solicitor General McGrath, Assistant Attorney General Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss and John F. Costelloe.
Oscar E. Waer argued the cause and filed a brief for respondent.
2Opinion of the Court · BlackJustice Black
The Commissioner of Internal Revenue determined that respondent's wife had in her income tax returns for 1940 and 1941…
Also in this document: Concurrence.
3Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
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