257 U.S. 1 257 U.S. 1 42 S.Ct. 1 66 L.Ed. 99 SMIETANKA, Collector of Internal Revenue,v.INDIANA STEEL CO. No. 214. Argued Oct. 14, 1921. Decided Oct. 24, 1921. Mr. Assistant Attorney General Ottinger, for Smietanka. William Beye, of Chicago, Ill., for Indiana Steel Co. [Argument of Counsel from 2 intentionally omitted] Mr. Justice HOLMES […]