Felix Frankfurter,
Helvering v. Hallock — Opinion of the Court
“ Mrs. Uber outlived her husband, who died in 1934. The Circuit Court of Appeals deemed Becker v. St. Louis Trust Co., supra, controlling against the inclusion of the trust corpus in the gross estate.Finally, in No. 399 (Bryant v. Helvering) , the testator provided for the payment of trust income to his wife during her life and upon her death to the settlor himself if he should survive her. ”
