Court of Appeals for the D.C. Circuit December 31, 1934, 6219 (Helvering v. Helmholz)

GRONER, Associate Justice.

This case involves a deficiency assessment of estate taxes on the estate of Irene C. Helmholz, deceased.

Mrs. Helmholz died a resident of Wisconsin in 1927, and the applicable statute is the Revenue Act of 1926 (44 Stat. 9, §§ 301, 302 [26 USCA §§ 1092-1094]).

By a trust indenture dated June 7, 1918, and a supplemental indenture dated June 11, 1918, Mrs.