Commissioner of Internal Revenue v. Hansen

Mr. Meyer Rothwacks, Washington, D.C., for Commissioner of Internal revenue.

Mr. Emmett E. McInnis, Jr., Seattle, Wash., for respondents Hansen.

Mr. W. S. Miller, Jr., Little Rock, Ark., for respondent Glover.

Mr. Lester M. Ponder, Indianapolis, Ind., for petitioners Baird.

Mr. Justice WHITTAKER delivered the opinion of the Court.