dissenting: Believing that the situation after April 1942 is controlled by Burnet v. Commonwealth Improvement Co., 287 U. S. 415; Interstate Transit Lines v. Commissioner, 319 U. S. 590; and Higgins v. Smith, 308 U. S. 561, I think the income for the entire period should be taxed to the de facto corporation.
Aknoed, /., agrees with this dissent.