Commissioner v. LoBue

351 U.S. 243 (1956)

COMMISSIONER OF INTERNAL REVENUE

v.

LoBUE.

No. 373.

Supreme Court of United States.

Argued March 6, 1956.

Decided May 28, 1956.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT.

Philip Elman argued the cause for petitioner. With him on the brief were Solicitor General Sobeloff, Assistant Attorney General Holland, Acting Assistant Attorney General Rice, Hilbert P. Zarky and Joseph F. Goetten.

Richard F. Barrett argued the cause for respondent. With him on the brief was Melville F. Weston.

This case involves the federal income tax liability of respondent LoBue for…