296 U.S. 374 296 U.S. 374 56 S.Ct. 273 80 L.Ed. 281 JOHN A. NELSON CO.v.HELVERING, Commissioner of Internal Revenue. No. 61. Argued Nov. 19, 20, 1935. Decided Dec. 16, 1935. Mr. J. S. Seidman, of New York City, for petitioner. The Attorney General and Mr. J. Louis Monarch, of Washington, D.C., for respondents. Mr. […]