317 U.S. 102 317 U.S. 102 63 S.Ct. 103 87 L.Ed. 113 HELVERING, Com’r of Internal Revenue,v.OHIO LEATHER CO. SAME v. STRONG MFG. CO. SAME v. WARREN TOOL CORPORATION. Nos. 40—42. Argued Oct. 21, 1942. Decided Nov. 9, 1942. Messrs. Francis Biddle, Atty. Gen., and Valentine Brookes, of San Francisco, Cal., for petitioner. 1 Mr. […]