United States Supreme Court Reports, Volum 80

action affirmed Amendment amount annotation applied argued assessment assets Assistant association Attorney authority Bank Bankr Bankruptcy beneficiaries Board bond cause chap Circuit Court claim clause Commission Commissioner of Internal COMPANY Congress Constitution contract Corp corporation Court of Appeals creditors death debtor decision Denied determine District Court effect equity exemption fact Federal filed granted ground Headnote held Helvering income interest Internal Revenue issue John judgment jurisdiction land Loan ment Messrs October 14 opinion paid payment person Petition for Writ petitioner present proceedings proceeds provision question reason received reorganization respondent rule S.Ct securities shares Solicitor General Reed Special Stat statute suit Supp supra Supreme Court surety tion transfer trust United States Circuit Wash Washington Writ of Certiorari York city