309 U.S. 149 309 U.S. 149 60 S.Ct. 427 84 L.Ed. 665 HELVERING, Commissioner of Internal Revenue,v.FITCH. No. 243. Argued Jan. 5, 8, 1940. Decided Jan. 29, 1940. Mr. Arnold Raum, of Washington, D.C., for petitioner. Messrs. Wm. D. Mitchell, of New York City, and Arnold F. Schaetzle, of Des Moines, Iowa, for respondent. Mr. […]