366 U.S. 299 366 U.S. 299 81 S.Ct. 1343 6 L.Ed.2d 306 COMMISSIONER OF INTERNAL REVENUE, Petitioner,v.Jerry LESTER. No. 376. Argued April 25, 1961. Decided May 22, 1961. Mr. C. Guy Tadlock, Washington, D.C., for petitioner. Mr. Louis Mandel, New York City, fr respondent. Mr. Justice CLARK delivered the opinion of the Court. 1 The […]