Case: Helvering, Commissioner of Internal Revenue, v. U.S. Refractories Corp.
Abbreviation: Helvering v. U.S. Refractories Corp.
Decision Date: 1933-10-23
Docket Number: No. 20
Citation: 290 U.S. 591
Volume: 290
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: Helvering, Commissioner of Internal Revenue, v. U.S. Refractories Corp.
Judges: 
Pages: 591–591

Head Matter:
No. 20.
Helvering, Commissioner of Internal Revenue, v. U.S. Refractories Corp.
Argued October 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. W. W. Montgomery, Jr., with whom Mr. Robert P. Smith was on the brief, for respondent.

Opinion:
Per Curiam:
Decree affirmed by an equally divided Court. Mr. Justice Roberts took no part in the consideration or decision of this case.