325 U.S. 442 325 U.S. 442 65 S.Ct. 1328 89 L.Ed. 1720 COMMISSIONER OF INTERNAL REVENUEv.DISSTON. No. 589. Argued April 24, 1945. Decided June 4, 1945 Mr. J. Louis Monarch, of Washington, D.C., for petitioner. Mr. Harold Evans, of Philadelphia, Pa., for respondent. Mr. Justice RUTLEDGE delivered the opinion of the Court. 1 This case, […]