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HELVERING v. GRIFFITHS

No. 467.

318 U.S. 371 (1943)

63 S.Ct. 636

87 L.Ed. 843

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. GRIFFITHS.

Supreme Court of United States.

Decided March 1, 1943.

Attorney(s) appearing for the Case

Mr. Arnold Raum, with whom Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key and Bernard Chertcoff were on the brief, for petitioner.

Mr. Roland L. Redmond, with whom Mr. Allin H. Pierce was on the brief, for respondent.

Mr. John E. Hughes filed a brief as amicus curiae, in support of respondent.

MR. JUSTICE JACKSON delivered the opinion of the Court.

The question in this case is whether the Acts of Congress and the administrative regulations thereunder afford a basis on which we may reconsider the decision in Eisner v. Macomber, 252 U.S. 189, and pass on the Government's request that it be overruled.

During the calendar year 1939 respondent owned 101 shares of...

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