318 U.S. 184 318 U.S. 184 63 S.Ct. 540 87 L.Ed. 700 ROBINETTEv.HELVERING, Commissioner of Internal Revenue. PAUMGARTEN v. SAME. Nos. 499 and 500. Argued Jan. 14, 1943. Decided Feb. 15, 1943. Mr. Henry A. Mulcahy, of New York City, for petitioners. Mr. Arnold Raum, of Washington, D.C., for respondent. Mr. Justice BLACK delivered the […]