Don E. Williams Co. v. Commissioner

429 U.S. 569 (1977)

DON E. WILLIAMS CO.

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 75-1312.

Supreme Court of United States.

Argued December 8, 1976.

Decided February 22, 1977.

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

Marvin L. Schrager argued the cause for petitioner. With him on the briefs was Durward J. Long, Sr.

Deputy Solicitor General Jones argued the cause for respondent. On the brief were Solicitor General Bork, Assistant Attorney General Crampton, Stuart A. Smith, Leonard J. Henzke, Jr., and David English Carmack.

The issue in this federal income tax case is…