COMMISSIONER OF INTERNAL REVENUE v. VAN BERGH. No. 25, Docket 22712.United States Court of Appeals, Second Circuit.Argued December 9, 1953. Decided January 6, 1954. Fred E. Youngman, Washington, D.C., H. Brian Holland, Asst. Atty. Gen., Page 24 Ellis N. Slack, A.F. Prescott, Sp. Assts. to the Atty. Gen., for petitioner. David Alter, Simons, Schur Straus, […]