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HELVERING v. WOOD

No. 384.

309 U.S. 344 (1940)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. WOOD.

Supreme Court of United States.

Decided February 26, 1940.

Attorney(s) appearing for the Case

Mr. Warner W. Gardner, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key, L.W. Post, and Richard H. Demuth were on the brief, for petitioner.

Messrs. George M. Wolfson and Dean G. Acheson for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

This case, like Helvering v. Clifford, ante, p. 331, is here on certiorari, the problems in the two cases being the same in certain essential respects. In April 1931 respondent, who owned twenty-five shares of stock of Book-of-the-Month Club, Inc., made himself trustee of those shares under an agreement which was to expire in three years

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