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HELVERING v. EUBANK

No. 205.

311 U.S. 122 (1940)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. EUBANK.

Supreme Court of United States.

Decided November 25, 1940.

Attorney(s) appearing for the Case

Mr. Arnold Raum, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. J. Louis Monarch and Morton K. Rothschild were on the brief, for petitioner.

Mr. Harry J. Rudick, with whom Mr. John W. Drye Jr. was on the brief, for respondent.

By leave of Court, Mr. W.A. Sutherland filed a brief, as amicus curiae, urging affirmance.

MR. JUSTICE STONE delivered the opinion of the Court.

This is a companion case to Helvering v. Horst, ante, p. 112, and presents issues not distinguishable from those in that case.

Respondent, a general life insurance agent, after the termination of his agency contracts and services as agent, made assignments in 1924 and 1928 respectively of renewal commissions to become payable to him for services which...

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