Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Gertrude B. CHASE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1942-06-19
Citations: 128 F.2d 740
Docket Number: No. 258
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Gertrude B. CHASE, Respondent.
Judges: Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 128
Pages: 740–740

Head Matter:
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.

Opinion:
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.