324 U.S. 331 324 U.S. 331 65 S.Ct. 707 89 L.Ed. 981 COMMISSIONER OF INTERNAL REVENUEv.COURT HOLDING CO. No. 581. Argued Feb. 26, 1945. Decided March 12, 1945. Mr. Samuel O. Clark, Jr., Asst. Atty. Gen., for petitioner. Mr. Maurice Kay, of Washington, D.C., for respondent. Mr. Justice BLACK delivered the opinion of the Court. […]