Case Name: Elisabeth R. CROSSETT, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue
Court: United States Court of Appeals for the District of Columbia Circuit
Jurisdiction: United States
Decision Date: 1937-05-17
Citations: 92 F.2d 996
Docket Number: No. 6779
Parties: Elisabeth R. CROSSETT, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 92
Pages: 996–996

Head Matter:
Elisabeth R. CROSSETT, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue.
No. 6779.
United States Court of Appeals for the District of Columbia.
Decided May 17, 1937.
E. Cortland Parker and Joseph W. Wyatt, both of Washington, D. C., for petitioner.
Robert H. Jackson, Sewall Key, Herman Oliphant, Phillip A. Bayer, J. Louis Monarch, and E. W. Pavenstedt, all of Washington, D. C., for respondent.
Before MARTIN, Chief Justice, and ROBB, GRONER, and STEPHENS, Associate Justices.
Certiorari denied 68 S.Ct. 121, 82 L.Ed. —.

Opinion:
PER CURIAM.
The decision of the Board of Tax Appeals in this cause is affirmed by an equally divided court.
VAN ORSDEL, Associate Justice, took no part in this case.