Mr. Justice Roberts delivered the opinion of the Court. This case, like Helvering v. City Bank c. Tr. Co., ante, p. 85, arises under § 302 (d) of the Revenue Act of 1926. The respondent is administrator and sole beneficiary of the estate of his wife, Irene C. Helmholz. In 1918 she, her father and mother and her brot…
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