Case: Gaines et ux. v. Helvering, Commissioner of Internal Revenue
Abbreviation: Gaines v. Helvering
Decision Date: 1940-10-14
Docket Number: No. 113
Citation: 311 U.S. 628
Volume: 311
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: Gaines et ux. v. Helvering, Commissioner of Internal Revenue.
Judges: Mr. Justice Roberts took no part in the consideration and decision of this application.
Pages: 628–628

Head Matter:
No. 113.
Gaines et ux. v. Helvering, Commissioner of Internal Revenue.
October 14, 1940.
Messrs. Frank E. Karélsen, Jr. and Frederick Baum for petitioners. Attorney General Jackson for respondent.

Opinion:
Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted.
Mr. Justice Roberts took no part in the consideration and decision of this application.