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HELVERING v. HELMHOLZ

No. 14.

296 U.S. 93 (1935)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. HELMHOLZ.

Supreme Court of United States.

Decided November 11, 1935.

Attorney(s) appearing for the Case

Mr. David E. Hudson, with whom Solicitor General Reed, Assistant Attorney General Wideman, and Mr. Sewall Key were on the brief, for petitioner.

Mr. James Quarles, with whom Messrs. Louis Quarles and James T. Guy were on the brief, for respondent.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

This case, like Helvering v. City Bank &c. Tr. Co., ante, p. 85, arises under § 302 (d) of the Revenue Act of 1926. The respondent is administrator and sole beneficiary of the estate of his wife, Irene C. Helmholz. In 1918 she, her father and mother and her brothers and sisters joined in an indenture conveying to a trustee all of the shares of stock in the Patrick Cudahy Family Company...

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