United States Supreme Court
327 U.S. 280
Commissioner of Internal Revenue v. Tower
Argued: Feb. 25, 1946. --- Decided: Jan 10, 11, 1946
[Syllabus from pages 280-282 intentionally omitted]
Mr.Arnold Raum, of Washington, D.C., for petitioner.
Mr. Oscar E. Waer, of Grand Rapids, Mich., for respondent.
Mr. Justice BLACK delivered the opinion of the Court.