Case Name: Helvering, Commissioner of Internal Revenue, v. Northern Coal Co.; Same v. C. H. Sprague & Son Co.; and Same v. Oswego & Syracuse R. Co.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1933-10-23
Citations: 290 U.S. 591
Docket Number: No. 18; No. 19; No. 21
Parties: Helvering, Commissioner of Internal Revenue, v. Northern Coal Co.; Same v. C. H. Sprague & Son Co.; and Same v. Oswego & Syracuse R. Co.
Judges: Mr. Justice Roberts took no part in the consideration or decision of these cases.
Reporter: United States Reports
Volume: 290
Pages: 591–591

Head Matter:
No. 18.
No. 19.
No. 21.
Helvering, Commissioner of Internal Revenue, v. Northern Coal Co.; Same v. C. H. Sprague & Son Co.; and Same v. Oswego & Syracuse R. Co.
Argued October 13, 16, 1933.
Decided October 23, 1933.
Mr. Erwin N. Griswold, with whom Solicitor General Biggs and Messrs. Sewall Key and J. P. Jackson were on the brief, for petitioner. Mr. Paul F. Myers, with whom Mr. Edmund B. Quiggle was on the brief, for respondents in Nos. 18 and 19. ■ Mr. Douglas Swift for respondent in No. 21.

Opinion:
Per Curiam:
Decrees affirmed by an equally divided Court.
Mr. Justice Roberts took no part in the consideration or decision of these cases.