Biddle v. Commissioner of Internal Revenue

Mr. Frank J. Wideman, of Washington, D.C., for petitioner biddle.

Mr. J. Louis Monarch, of Washington, D.C., for Commissioner of Internal Revenue.

Mr. Wm. R. Spofford, of Philadelphia, Pa., for respondent Elkins.

[Argument of Counsel from page 574 intentionally omitted]

Mr. Justice STONE delivered the opinion of the Court.