# Helvering v. Hallock

> Supreme Court of the United States · January 29, 1940 · 309 U.S. 106

URL: https://www.frixlaw.com/law-library/cases/9419080

## Case

- **Full name:** HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. HALLOCK Et Al., TRUSTEES
- **Court:** Supreme Court of the United States
- **Decided:** January 29, 1940
- **Citations:** 309 U.S. 106; 125 A.L.R. 1368; 1 C.B. 223; 23 A.F.T.R. (P-H) 1054; 60 S. Ct. 444; 84 L. Ed. 604; 1940 U.S. LEXIS 1210
- **Precedential status:** Published
- **Opinion:** Concurrence
- **Judges:** Frankfurter, Roberts, McReynolds
- **Cited by:** 674 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9419080

## How later opinions describe it (automated extraction)

- recognizing “the governing principle of § 302(c) [of the Revenue Act of 1926] that Congress meant to include in the gross estate inter vivos gifts which may be re sorted to, as a substitute for a will, in making dispositions of property operative at death”

## Opinion text

The Chief Justice
concurs in the result upon the ground that each of these cases is controlled by our decision in Klein v. United States, 283 U. S. 231 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9419080. Public record. Not legal advice.