Legal Opinion
Helvering v. Helmholz
Supreme Court of the United States
Decided November 11, 1935No. 14PublishedCited by 144 opinions
1Opinion of the CourtJustice Roberts
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. Her contribution was 999 shares, the dividends from which the trustee was to receive, and pay, less expenses, to Mrs. Helmholz for life, remainder to her appointee by will and remainder to her issue; and in…
2Cases cited3 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- First Wisconsin Trust Co. v. HelmholzWisconsin Supreme Court · 1929
3Cited by144 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- United States v. JacobsSupreme Court of the United States · 1939
- Democratic Central Committee of the District of Columbia v. Washington Metropolitan Area Transit Commission, D. C. Transit System, Inc., IntervenorCourt of Appeals for the D.C. Circuit · 1973
- Mallinckrodt v. CommissionerUnited States Tax Court · 1943
- Commissioner of Internal Revenue v. Chase Nat. BankCourt of Appeals for the Second Circuit · 1936
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