Helvering v. McIlvaine, 296 U.S. 488 (1936)

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Helvering v. McIlvaine


No. 566


Argued December 17, 1935
Decided January 6, 1936
296 U.S. 488

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SEVENTH CIRCUIT

Syllabus

Decided upon the authority of United States Trust Co. v. Commissioner, ante p. 481.

78 F.2d 787 affirmed.

Certiorari to review a judgment affirming a decision of the Board of Tax Appeals, 27 B.T.A. 304, which overruled an additional tax assessment on a trustee.