United States Supreme Court Reports, Volum 80

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