WHITMAN v. COMMISSIONER OF INTERNAL REVENUE. No. 117, Docket 21464.United States Court of Appeals, Second Circuit.Argued December 6, 1949. Decided December 22, 1949. Watson Washburn, New York City, for petitioner. Theron Lamar Caudle, Ellis N. Slack, Robert N. Anderson, C. Oliphant, Washington, D.C. (Morton K. Rothschild, Washington, D.C., of counsel), for respondent. Before L. HAND, […]