Helvering v. New York Trust Company New York Trust Company
[Syllabus from pages 455-456 intentionally omitted]
The Attorney General and Mr. Erwin N. Griswold, of Washington, D.C., for Guy T. Helvering.
[Argument of counselfrom pages 456-460 intentionally omitted]
Messrs. Chauncey Newlin and J. Du Pratt White, both of New York City, for New York Trust Co.
Mr. Justice BUTLER delivered the opinion of the Court.