291 U.S. 193 291 U.S. 193 54 S.Ct. 356 78 L.Ed. 725 BROWNv.HELVERING, Commissioner of Internal Revenue. No. 187. Argued Dec. 13, 14, 1933. Decided Jan. 15, 1934. Messrs. Arthur B. Dunne and Peter F. Dunne, both of San Francisco, Cal., for petitioner. The Attorney General, and Mr. J. Crawford Biggs, Sol. Gen., of Washington, […]