315 U.S. 543 315 U.S. 543 62 S.Ct. 754 86 L.Ed. 1016 PEARCEv.COMMISSIONER OF INTERNAL REVENUE. No. 306. Argued Feb. 5, 1942. Decided March 9, 1942. [Syllabus from pages 543-545 intentionally omitted] Mr. Gordon S. P. Kleeberg, of New York City, for petitioner. Mr. Gordon B. Tweedy, of Washington, D.C., for respondent. Mr. Justice DOUGLAS […]