discussed Cited "see, e.g." United States v. Elmire L. Le Blanc See also Coburn v. Commissioner of Internal Revenue, 138 F.2d 763 (C.C.A. 2d) "We deem it unnecessary here to enter into or to decide this conflict * *." Commissioner of Internal Revenue v. Flowers, 326 U.S. 465 at pages 471-472, 66 S.Ct. 250 , at page 253, 90 L.Ed. 203 , at page 208. 2 "We granted certiorari, 356 U.S. 956 , 78 S.Ct. 996 , 2 L.Ed.2d 1065 , to consider certain questions as to the application of § 23(a) (1) (A) of the Internal Revenue Code of 1939 raised by the course of decisions in the lower courts since our decision in Commissioner v. Flowers * * *.