HELVERING v. SYNDICATE VARIETIES

Attorney(s) appearing for the Case

Mr. Joseph M. Jones, Special Assistant to the Attorney General, with whom Messrs. Samuel O. Clark, Jr., Assistant Attorney General, Sewall Key and J. Louis Monarch, Special Assistants to the Attorney General, were on the brief, for petitioner. Messrs. J. P. Wenchel, Chief Counsel, and Charles E. Lowery, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for petitioner.

Mr. Henry Ravenel, of Washington, D. C., with whom Messrs. Lawrence A. Baker, of Washington, D. C., and John F. McCabe, of New York City, were on the brief, for respondent.

Before MILLER, EDGERTON, Associate Justices, and DOBIE, Circuit Judge.