Charles Evans Hughes, Helvering v. McIlvaine — Opinion of the Court
“ The Circuit Court of Appeals affirmed the order of the Board. Helvering, Commissioner of Internal Revenue v. McIivaine, 78 F. (2d) 787. We granted certiorari (296 U.S. 567, 56 S.Ct. 176, 80 L.Ed. 401) because of the conflict with the decision of the Circuit Court of Appeals for the Second Circuit, in the case of the Commissioner of Internal Revenue v. United States Trust Co., 75 F. (2d) 973, and, for the reasons stated in our opinion in that case, the decree of the Circuit Court of Appeals is affirmed. ”
