Helvering v. Hallock

309 U.S. 106 (1940)

HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

HALLOCK ET AL., TRUSTEES.[*]

No. 110.

Supreme Court of United States.

Argued December 13, 1939.

Decided January 29, 1940.

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT.

Mr. Arnold Raum, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key and Lee A. Jackson were on the brief, for petitioners in Nos. 110-112, 183, and respondent in No. 399.

Messrs. Walker H. Nye and Ashley M. Van Duzer, with whom Mr. W.B. Stewart was on the brief, for respondents in Nos. 110 and 111. Mr. W.H.…