COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Robert J. and Emma R. STUART, Respondents. No. 13615.United States Court of Appeals, Third Circuit.Argued December 5, 1961. Decided April 4, 1962. Page 873 Joseph Kovner, Washington, D.C. (Louis F. Oberdorfer, Assistant Attorney General, Lee A. Jackson, I. Henry Kutz, Attorneys, Department of Justice, Washington, D.C., on the brief), […]