BIDDLE v. COMMISSIONER

Attorney(s) appearing for the Case

Mr. Frank J. Wideman, with whom Messrs. Forrest Hyde, William R. Spofford and Freeman J. Daniels were on the brief, for petitioner in No. 55.

Mr. William R. Spofford, with whom Mr. Schofield Andrews was on the brief, for respondent in No. 505.

Mr. J. Louis Monarch, with whom Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key and F.E. Youngman were on the briefs, for respondent in No. 55 and petitioner in No. 505.

By leave of Court, briefs of amici curiae were filed by Messrs. Ward V. Tolbert and John L. McMaster, on behalf of F.W. Woolworth Co.; Mr. Bernhard Knollenberg, on behalf of the National Cash Register Co.; Mr. Claude R. Branch, on behalf of the United Shoe Machinery Corp.; and Mr. Mitchell B. Carroll, all in support of the taxpayers; and by Mr. William H. Hotchkiss, on behalf of the London & Lancashire Insurance Co., in support of the Government.