303 U.S. 372 303 U.S. 372 58 S.Ct. 621 82 L.Ed. 904 HELVERING, Commissioner of Internal Revenue,v.ELBE OIL LAND DEVELOPMENT CO. No. 446. Argued Feb. 10, 1938. Decided March 7, 1938. Messrs. Homer S. Cummings, Atty. Gen., and Golden W. Bell, Asst. Sol. Gen., of Washington, D.C., for petitioner. Mr. George T. Altman, of Los […]
