MITCHELL v. COMMISSIONER OF INTERNAL REVENUE. No. 27, Docket 21665.United States Court of Appeals, Second Circuit.Argued February 7, 1951. Decided March 14, 1951. To the facts stated in the opinion of the Tax Court, reported in 13 T.C. 368, the following should be added: The letter of December 5, 1944 from Lawrence Whipple’s lawyer to […]