324 U.S. 695 324 U.S. 695 65 S.Ct. 891 89 L.Ed. 1295 COMMISSIONER OF INTERNAL REVENUEv.SMITH. No. 371. On Petition for Rehearing Filed March 17, 1945. Decided April 9, 1945. Mr. Clarence D. Phillips, of Portland, Or., for respondent in support of petition. Messrs. Charles Fahy, Sol. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., […]
