336 U.S. 410 336 U.S. 410 69 S.Ct. 616 93 L.Ed. 771 COMMISSIONER OF INTERNAL REVENUEv.PHIPPS. No. 83. Argued Dec. 9, 1948. Decided March 14, 1949. Mr. Stanley M. Silverberg, of Washington, D.C., for petitioner. Messrs. Montgomery Dorsey and W. Clayton Carpenter, both of Denver, Colo., for respondent. Mr. Justice MURPHY delivered the opinion of […]
