COMMISSIONER OF INTERNAL REVENUE v. WOOD

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.

George M. Wolfson, of New York City (George M. Wolfson, and Cuthbert B. Caton, both of New York City, of counsel), for respondent.

Charles S. McVeigh, of New York City (John A. Lyon and Robert W. Dew, both of New York City, of counsel), for Frederick K. Barbour and Elisabeth Achelis, as amicus curiæ.

Ellsworth C. Alvord and Alger B. Chapman, both of Washington, D. C. (Alvord & Alvord, of Washington, D. C., of counsel), amici curiæ.

Before L. HAND, CHASE, and PATTERSON, Circuit Judges.