283 U.S. 589 283 U.S. 589 51 S.Ct. 608 75 L.Ed. 1289 PHILLIPS et al.v.COMMISSIONER OF INTERNAL REVENUE. No. 455. Argued April 23, 1931. Decided May 25, 1931. [Syllabus from pages 589-591 intentionally omitted] Mr. Elkan Turk, of New York City, for petitioners. The Attorney General and Mr. G. A. Youngquist, Asst. Atty. Gen., for […]