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.