302 U.S. 609 302 U.S. 609 58 S.Ct. 393 82 L.Ed. 474 MINNESOTA TEA CO.v.HELVERING, Commissioner of Internal Revenue. No. 106. Argued Dec. 16, 1937. Decided Jan. 17, 1938. Mr. James G. Nye, of Duluth, Minn., for petitioner. Mr. J. Louis Monarch, of Washington, D.C., for respondent. Mr. Justice SUTHERLAND delivered the opinion of the […]