Commissioner v. Jacobson Date Filed: January 17th, 1949 Citations: 336 U.S. 28, 69 S. Ct. 358, 93 L. Ed. 2d 477, 93 L. Ed. 477, 1949 C.B. 40, 7 A.L.R. 2d 857, 37 A.F.T.R. (P-H) 516, 1949 U.S. LEXIS 3047 Docket Number: 32 and 33