Case: Helvering, Commissioner of Internal Revenue, v. Northern Coal Co.; Same v. C. H. Sprague & Son Co.; and Same v. Oswego & Syracuse R. Co.
Abbreviation: Helvering v. Northern Coal Co.
Decision Date: 1933-10-23
Docket Number: No. 18; No. 19; No. 21
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. 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.
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.