Commissioner of Internal Revenue v. Duberstein
No. 376: Mr. Philip Elman, Washington, D.C., for petitioner.
Mr. Sidney G. Kusworm, Sr., Dayton, Ohio, for respondents.
Mr. Clendon H. Lee, New York City, for petitioners.
Mr. Wayne G. Barnett, Washington, D.C., for respondent.
Mr. Justice BRENNAN delivered the opinion of the Court.