United States Supreme Court Reports, Volum 80

affirmed Amendment amici curiæ argued the cause assessment assets Assistant Attorney Asso Attorney General Frank Bank Bankr beneficiaries bond chap Circuit Court claim clause Commission Commissioner of Internal COMPANY Congress Constitution contract Corp corporation Court of Appeals creditors death debtor decedent decision decree District Court equity ex rel exemption filed a brief granted Headnote held Helvering Illinois income tax interest Irving Trust Co judgment jurisdiction Loan Marvin Smith ment Messrs Northern Trust Co November 11 October 14 October 28 payment Peti Petition for Writ petitioner plaintiff proceedings proceeds provision question rehearing denied reorganization respondent Revenue Act S.Ct shares Solicitor General Reed Special Assistants Stat statute suit Supp supra Supreme Court surety taxable tion tioner transfer trust U. S. C. A. title United States Circuit United States mem Wash Washington Wideman Writ of Certiorari York city