Helvering v. New York Trust Co.

292 U.S. 455 (1934)

HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

NEW YORK TRUST CO., TRUSTEE.[*]

No. 873.

Supreme Court of United States.

Argued May 8, 9, 1934.

Decided May 28, 1934.

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

Mr. Erwin N. Griswold, with whom Solicitor General Biggs, Assistant Attorney General Wideman, Mr. James W. Morris, and Miss Helen R. Carloss were on the brief, for the Commissioner of Internal Revenue.

Mr. Chauncey Newlin, with whom Messrs. J. DuPratt White and Russell D. Morrill were on the brief, for the New York Trust Co., Trustee.

This controversy…