No. 776 | SCOTUS | Mar 31, 1941
The petition for writ of certiorari is granted and the judgment is reversed. Helvering v. Hammel, 311 U.S. 504" date_filed="1941-01-06" court="SCOTUS" case_name="Helvering v. Hammel">311 U. S. 504; Electro-Chemical Engraving Co. v. Commissioner, 311 U.S. 513" date_filed="1941-01-06" court="SCOTUS" case_name="Electro-Chemical Engraving Co. v. Commissioner">311 U. S. 513.