276 U.S. 582 276 U.S. 582 48 S.Ct. 326 72 L.Ed. 714 HEINER, Collector of United States Internal Revenue,v.TINDLE et al. No. 341. Argued March 7, 1928. Decided April 9, 1928. The Attorney General and Mr. Gardner P. Lloyd, of New York City, for petitioner. Mr. James Walton, of Pittsburgh, pa., for respondents. Mr. Justice […]