BROWN v. COMMISSIONER OF INTERNAL REVENUE (two cases). Nos. 10051, 10052.United States Court of Appeals, Third Circuit.Argued January 4, 1950. Decided February 28, 1950. Scott P. Crampton, Washington, D.C. (Geo. E.H. Goodner, Washington, D.C., on the brief), for petitioners. Melva M. Graney, Washington, D.C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Special Assistant […]