305 U.S. 79 305 U.S. 79 59 S.Ct. 45 83 L.Ed. 52 HELVERING, Commissioner of Internal Revenue,v.WINMILL. No. 11. Argued Oct. 12, 1938. Decided Nov. 7, 1938. Messrs. Homer S. Cummings, Atty. Gen., and Arnold Raum, of Washington D.C., for petitioner. Mr. Thomas M. Wilkins, of Washington, D.C., for respondent. Mr. Justice BLACK delivered the […]