Case Name: Gloria Laura Morgan VANDERBILT, Petitioner, v. Guy T. HELVERING, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1939-12-11
Citations: 107 F.2d 1023
Docket Number: No. 58
Parties: Gloria Laura Morgan VANDERBILT, Petitioner, v. Guy T. HELVERING, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 107
Pages: 1023–1023

Head Matter:
Gloria Laura Morgan VANDERBILT, Petitioner, v. Guy T. HELVERING, Respondent.
No. 58.
Circuit Court of Appeals, Second Circuit.
Dec. 11, 1939.
F. Sims McGrath, of New York City, for petitioner.
Morton K. Rothschild, Sp. Asst. to Atty. Gen., for respondent.
Before L. HAND, CHASE, and PATTERSON, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed on authority of Van Wart v. Commissioner of Internal Revenue, 295 U.S. 112, 55 S.Ct. 660, 79 L.Ed. 1336.