Case Name: Helvering, Commissioner of Internal Revenue, v. Duke et al.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1933-10-23
Citations: 290 U.S. 591
Docket Number: No. 25
Parties: Helvering, Commissioner of Internal Revenue, v. Duke et al.
Judges: Mr. Chief Jus tice Hughes took no part in the consideration or decision of this case.
Reporter: United States Reports
Volume: 290
Pages: 591–592

Head Matter:
No. 25.
Helvering, Commissioner of Internal Revenue, v. Duke et al.
Argued October 17, 1933.
Decided October 23, 1933.

Opinion:
Per Curiam:
Decree affirmed by an equally divided Court.
Mr. Chief Jus tice Hughes took no part in the consideration or decision of this case.
Solicitor General Biggs and Mr. Erwin N. Griswold, with whom Messrs. Sewall Key and Francis H. Horan were on the brief, for petitioner. Mr. John W. Davis, with whom Messrs. Wm. R. Perkins, Forrest Hyde, H. H. Shelton,., and Marion N. Fisher were on the brief, for respondents.