Your search Daniel W. Northup, Appellant, v. United States of America and Helen B. Graham, Administratrix of the Estate of James J. Graham, District Director of Internal Revenue for the District of Connecticut, Deceased, Appellees.p. W. Hine, Appellant, v. United States of America, Appellee.myrtis C. Usher, Appellant, v. Helen B. Graham, Administratrix of the Estate of James J. Graham, District Director of Internal Revenue for the District of Connecticut, Deceased, Appellee did not match any document.