320 U.S. 489 320 U.S. 489 64 S.Ct. 239 88 L.Ed. 248 DOBSONv.COMMISSIONER OF INTERNAL REVENUE (two cases). COLLINS’ ESTATE v. COMMISSIONER OF INTERNAL REVENUE. HARWICK v. COMMISSIONER OF INTERNAL REVENUE. Nos. 44, 45, 46, 47. Argued Nov. 8, 1943. Decided Dec. 20, 1943. Rehearing Denied Feb. 14, 1944. See 321 U.S. 231, 64 S.Ct. […]