Owen J. Roberts, Whitcomb v. Helvering — Opinion of the Court
“ The petitioner therefore makes the same contentions which are there considered; but claims also if her interest in the trust corpus by way of remainder is given effect, it does not follow that an affirmance in No. 129 requires the like result in her case. As we reverse the judgment in No. 129 and the reasons given in our opinion apply in this case, we have no occasion to pass upon the added feature presented by the remainder interest of the petitioner. ”
