MULLIGAN v. ANDREWS, Com’r of Internal Revenue et al. No. 11716.United States Court of Appeals, District of Columbia Circuit.Argued November 27, 1953. Decided February 18, 1954. Mr. Claude L. Dawson, Washington, D.C., for appellant. Mr. Lewis A. Carroll, Asst. U.S. Atty., Washington, D.C., with whom Messrs. Leo A. Rover, U.S. Atty., Frank H. Strickler, Asst. […]