Tax
Sharp et al. v. Commissioner of Internal Revenue
303 U.S. 624·Supreme Court of the United States·1938
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
No. 558.
Sharp et al. v. Commissioner of Internal Revenue.
Argued March 9, 1938.
Decided March 14, 1938.
Mr. William Barclay Lex, with whom Mr. Charles C. Norris, Jr. was on the brief, for petitioners. Mr. A. F. Prescott argued the cause, and Acting Solicitor General Bell was on a memorandum, for respondent.
[MAJORITY — Per Curiam:]
Per Curiam:
The judgment is reversed. Freuler v. Helvering, 291 U. S. 35, 43, 45; Blair v. Commissioner, 300 U. S. 5, 9, 10.