HELVERING V. MCILVAINE, 296 U. S. 488 (1936)
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U.S. Supreme Court
Helvering v. McIlvaine, 296 U.S. 488 (1936)
Helvering v. McIlvaine
No. 566
Argued December 17, 1935
Decided January 6, 1936
296 U.S. 488
Syllabus
Decided upon the authority of United States Trust Co. v. Commissioner, ante p. 296 U. S. 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.