318 U.S. 176 318 U.S. 176 63 S.Ct. 545 87 L.Ed. 690 SMITHv.SHAUGHNESSY, Collector of Internal Revenue. No. 429. Argued Jan. 14, 1943. Decided Feb. 15, 1943. Mr. Ellsworth C. Alvord, of Washington, D.C., for petitioner. Mr. Arnold Raum, of Washington, D.C., for respondent. Mr. Justice BLACK delivered the opinion of the Court. 1 The […]