The OVERLAKES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 339, Docket 29378.United States Court of Appeals, Second Circuit.Argued April 20, 1965. Decided July 8, 1965. Elden McFarland, of McFarland, Jacobs, Barry Latchford, Washington, D.C. (Edwin A. Tennant, Jr., Wagner, Quillinan Tennant, New York City, of counsel), for petitioner. Loring W. Post, Attorney, Department […]