BROWN v. HELVERING

No. 187.

291 U.S. 193 (1934)

BROWN v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided January 15, 1934.


Attorney(s) appearing for the Case

Mr. Arthur B. Dunne, with whom Mr. Lloyd M. Robbins was on the brief, for petitioner.

Solicitor General Biggs, with whom Messrs. Sewall Key, J.P. Jackson, and H. Brian Holland were on the brief, for respondent.


MR. JUSTICE BRANDEIS delivered the opinion of the Court.

An unincorporated concern known as Edward Brown & Sons, of San Francisco, has since 1896 acted as Pacific Coast General Agent for fire insurance companies.1 In 1923, Arthur M. Brown conducted the concern alone. In 1925 and 1926, he and his son Arthur M. Brown, Jr. conducted it as partners. The general agent receives as compensation from...

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