Legal Opinion

Commissioner v. Lester

Supreme Court of the United States

Decided May 22, 1961No. 376Published

1Opinion of the Court 1

366 U.S. 299 (1961)

COMMISSIONER OF INTERNAL REVENUE

v.

LESTER.

No. 376.

Supreme Court of United States.

Argued April 25, 1961.

Decided May 22, 1961.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT.

C. Guy Tadlock argued the cause for petitioner. With him on the briefs were former Solicitor General Rankin, Solicitor General Cox, Assistant Attorney General Rice, Assistant Attorney General Oberdorfer, Melva M. Graney and Norman H. Wolfe.

Louis Mandel argued the cause for respondent. With him on the brief was Leonard J. Lefkort.

2Opinion of the Court · ClarkJustice Clark

The sole question presented by this suit, in which the…

Also in this document: Concurrence.

3Cases cited12 opinions

  1. Helvering v. HorstSupreme Court of the United States · 1940
  2. Corliss v. BowersSupreme Court of the United States · 1930
  3. Douglas v. WillcutsSupreme Court of the United States · 1935
  4. Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
  5. Commissioner v. LesterSupreme Court of the United States · 1961

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