United States Supreme Court
380 U.S. 563
Commissioner of Internal Revenue v. Brown
Argued: March 3, 1965. --- Decided: April 27, 1965
[Syllabus from pages 563-565 intentionally omitted]
Wayne G. Barnett, Washington, D.C., for petitioner.
William H. Kinsey, Portland, Or., for respondents.
Mr. Justice WHITE delivered the opinion of the Court.