Sanford, Hugh W. Nos. 7271-72, in United States Court of Appeals for District of Columbia, Fidelity-Bankers Trust Company, trustee for Hugh W. Sanford et al., and Fidelity-Bankers Trust Company v. Guy T. Helvering, commissioner of internal revenue; Guy T. Helvering, commissioner of internal revenue, v. Fidelity-Bankers Trust Company, trustee for Hugh W. Sanford et al., and Fidelity-Bankers Trust Company, on petitions for review of decision of Board of Tax Appeals; brief for commissioner.

Tools