Citation Codes Equivalent Citations citation codes Docket Number No. 829. See more information ... Smart Summary Please sign up to generate summary. HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. KINGS COUNTY DEVELOPMENT CO. Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit denied. Acting Solicitor General Bell for petitioner. Mr. Bradford M. Melvin for respondent. Reported below: 93 F. 2d 33.