Case Name: Allen K. BREHM, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent; Siegfried GABEL and Paula A. Gabel, Petitioners, v. Guy T. HELVERING, Commissioner, Respondent; Ferdinand Anthony GRIEN, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent; Walter FREDERICHS, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent; Frederick H. HORNBY, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent; Woolsey A. SHEPARD, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1940-01-15
Citations: 109 F.2d 1013
Docket Number: Nos. 112-117
Parties: Allen K. BREHM, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Siegfried GABEL and Paula A. Gabel, Petitioners, v. Guy T. HELVERING, Commissioner, Respondent. Ferdinand Anthony GRIEN, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Walter FREDERICHS, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Frederick H. HORNBY, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Woolsey A. SHEPARD, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 109
Pages: 1013–1013

Head Matter:
Allen K. BREHM, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Siegfried GABEL and Paula A. Gabel, Petitioners, v. Guy T. HELVERING, Commissioner, Respondent. Ferdinand Anthony GRIEN, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Walter FREDERICHS, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Frederick H. HORNBY, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent. Woolsey A. SHEPARD, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent.
Nos. 112-117.
Circuit Court of Appeals, Second Circuit.
Jan. 15, 1940.
Winthrop G. Brown and Horace N. Taylor, both of New York City (Winthrop G. Brown, Joseph Walker, Horace N. Taylor, and J. C. Wilberding, Jr., all of New York City, on the brief), for petitioners.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen. for respondent.
Before L. HAND, CHASE and PATTERSON, Circuit Judges.

Opinion:
PER CURIAM.
Orders affirmed upon the authority of André DeCoppet v. Helvering, 2 Cir., 108 F.2d 787.