Commissioner of Internal Revenue v. Duberstein

No. 376: Mr. Philip Elman, Washington, D.C., for petitioner.

Mr. Sidney G. Kusworm, Sr., Dayton, Ohio, for respondents.

No. 546:

Mr. Clendon H. Lee, New York City, for petitioners.

Mr. Wayne G. Barnett, Washington, D.C., for respondent.

Mr. Justice BRENNAN delivered the opinion of the Court.