BERWIND v. COMMISSIONER OF INTERNAL REVENUE. No. 11201.United States Court of Appeals, Third Circuit.Argued March 2, 1954. Decided March 16, 1954. Chester C. Hilinski, Philadelphia, Pa. (George Craven, George J. Hauptfuhrer, Jr., Philadelphia, Pa., on the brief), for petitioner. Walter Akerman, Jr., Washington, D.C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. […]