Case Name: Jane A. TRACY v. Carl F. ROUTZAHN, Individually and as Collector of Internal Revenue for the Northern District of Ohio
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1936-02-11
Citations: 84 F.2d 1014
Docket Number: No. 6892
Parties: Jane A. TRACY v. Carl F. ROUTZAHN, Individually and as Collector of Internal Revenue for the Northern District of Ohio.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 84
Pages: 1014–1014

Head Matter:
Jane A. TRACY v. Carl F. ROUTZAHN, Individually and as Collector of Internal Revenue for the Northern District of Ohio.
No. 6892.
Circuit Court of Appeals, Sixth Circuit.
Feb. 11, 1936.
Frank E. Bubna, of Cleveland, Ohio, for appellant.
E. B. Freed, U. S. Atty., of Cleveland, Ohio, for appellee.
Before HICKS, SIMONS, and ALLEN, Circuit Judges.

Opinion:
PER CURIAM.
The judgment of the District Court is affirmed upon the authority of Helvering v. Butterworth, 290 U.S. 365, 54 S.Ct. 221, 78 L.Ed. 365.