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HELVERING v. THERRELL

No. 128.

303 U.S. 218 (1938)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. THERRELL.

Supreme Court of United States.

Decided February 28, 1938.

Attorney(s) appearing for the Case

Solicitor General Reed, with whom Assistant Attorney General Morris, and Messrs. Sewall Key, Berryman Green, and Warner W. Gardner were on the briefs, for the Commissioner.

Mr. Harry M. Voorhis for respondent in Nos. 128 and 129. Mr. H.M. Hampton was on the brief with Mr. Voorhis in No. 129.

Mr. Bernhard Knollenberg, with whom Messrs. Jesse Hoyt and Alfred C. Bennett were on the brief, for respondent in No. 287.

Mr. John W. Townsend for respondent in No. 597.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

Has the Federal Government power to tax compensation paid to attorneys and others out of corporate assets for necessary services rendered about the liquidation of an insolvent corporation by a state officer proceeding as required by her statutes?

The opinions below state the essential facts — not in dispute; make adequate references to the relevant...

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