Citation Codes Equivalent Citations citation codes Docket Number 308 Attorney(S) Mr. Camden R. McAtee, of Washington, D. C., for petitioner. See more information ... Smart Summary Please sign up to generate summary. Fidelity & Columbia Trust Company, Trustee, Etc. v. Guy T. Helvering, Commissioner of Internal Revenue. For opinion below, see 90 F.(2d) 219. Petition for writ of certiorari to the United States Circuit Court of Appeals for the Sixth Circuit denied. Rehearing denied 302 U.S. 776, 58 S. Ct. 136, 82 L.Ed. ââ.