LEHMAN v. COMMISSIONER OF INTERNAL REVENUE

McGuigan Kilcullen, New York City (Richard Kilcullen, New York City, of counsel), for petitioner on review. Charles K. Rice, Asst. Atty. Gen. (Charles Freeman, Lee A. Jackson, Harry Baum and David O. Walter, Washington, D.C., Attorneys, Department of Justice, of counsel), for respondent. Simpson Thacher Bartlett, New York City (Leslie M. Rapp and David G. Sacks, New York City, of counsel), for Robert Lehman, amicus curiæ.