Case ID: f2d_128/html/0740-03.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Gertrude B. CHASE, Respondent.
    No. 258.
    Circuit Court of Appeals, Second Circuit.
    June 19, 1942.
    Morton K. Rothschild, Spec. Asst, to Atty. Gen,, for petitioner.
    Truman Henson, of New York City, for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Affirmed on the authority of Groman v. Commissioner, 302 U.S. 82, 654, 58 S.Ct. 108, 82 L.Ed. 63, and Helvering v. Bashford, 302 U.S. 454, 58 S.Ct. 307, 82 L.Ed. 367.