316 U.S. 56 316 U.S. 56 62 S.Ct. 925 86 L.Ed. 1266 HELVERING, Com’r of Internal Revenue,v.SAFE DEPOSIT & TRUST CO. OF BALTIMORE et al. No. 600. Argued March 9, 1942. Decided April 13, 1942. Messrs. Francis Biddle, Atty. Gen., and Samuel O. Clark, Jr., Asst. Atty. Gen., for petitioner. Mr. Charles McH. Howard, of […]