Hugo Black

“ Because the decision below, 3 Cir., 114 F.2d 452, was in conflict with that of the Circuit Court of Appeals for the Eighth Circuit in Helvering v. Hormel, 111 F.2d 1, affirmed this day, 312 U.S. 552, 61 S.Ct. 719, 85 L.Ed. --, we granted certiorari 'limited to the first question presented by the petition for the writ.' 311 U.S. 641, 61 S.Ct. 172, 85 L.Ed. --. The petition stated that question as follows:
'The taxpayer transferred securities to a third party in trust to pay the income to his wife. ”

“ Respondent urges that had he been advised with fair certainty that the government relied upon section 22 (a) , he could have introduced additional evidence directed to that issue. For reasons set out in our decision in Hormel v. ”