308 U.S. 54 308 U.S. 54 60 S.Ct. 60 84 L.Ed. 77 RASQUIN, Collector of Internal Revenue,v.HUMPHREYS. No. 37. Argued Oct. 19, 1939. Decided Nov. 6, 1939. Mr. Frank Murphy, Atty. Gen., and Miss Helen R. Carloss, Sp. Asst. Atty. Gen., for petitioner. Messrs. Sidney W. Davidson, and Allin H. Pierce, both of New York […]