345 U.S. 278 345 U.S. 278 73 S.Ct. 671 97 L.Ed. 1007 HEALY et al.v.COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. SMITH. Nos. 76, 138. Argued Dec. 12, 1952. Decided April 6, 1953. Rehearing Denied May 18, 1953. See 345 U.S. 961, 73 S.Ct. 935. Mr. James H. Heffern, Buffalo, N.Y., for Edwin […]
