363 U.S. 278 363 U.S. 278 80 S.Ct. 1190 4 L.Ed.2d 1218 COMMISSIONER OF INTERNAL REVENUE, Petitioner,v.Mose DUBERSTEIN et al. Alden D. STANTON et al., Petitioners, v. UNITED STATES of America. Nos. 376, 546. Argued March 23, 24, 1960. Decided June 13, 1960. No. 376: Mr. Philip Elman, Washington, D.C., for petitioner. Mr. Sidney G. […]