284 U.S. 136 284 U.S. 136 52 S.Ct. 51 76 L.Ed. 207 HANDY & HARMANv.BURNET, Com’r of Internal Revenue. No. 14. Argued Oct. 19, 1931. Decided Nov. 23, 1931. Mr. William C. Breed, of New York City, for petitioner. The Attorney General and Mr. G. A.Youngquist, Asst. Atty. Gen., for respondent. Mr. Justice BUTLER delivered […]