ELKINS v. COMMISSIONER OF INTERNAL REVENUE

Attorney(s) appearing for the Case

Wm. R. Spofford and Dudley T. Easby, Jr., both of Philadelphia, Pa., Freeman J. Daniels and Forrest Hyde, both of New York City (William R. Perkins, of New York City, and Ballard, Spahr, Andrews & Ingersoll, of Philadelphia, Pa., of counsel), for petitioner.

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and F. E. Youngman, Sp. Assts. to Atty. Gen., for respondent.

William H. Hotchkiss, of New York City (John S. Breckinridge, of New York City, of counsel), amici curiæ.

Tolbert, Ewen & Patterson, of New York City (Ward V. Tolbert and John L. McMaster, both of New York City, of counsel), amici curiæ.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.