Citation Codes Equivalent Citations citation codes Docket Number 767 Attorney(S) Mr. Robert H. Jackson, Atty. Gen., for petitioner. See more information ... Smart Summary Please sign up to generate summary. Guy T. Helvering, Commissioner of Internal Revenue v. Edson T. Wood, Jr., and Gaylord A. Wood, Trustees, Etc The petition for writ of certiorari is granted. The judgment is reversed and the cause is remanded to the Circuit Court of Appeals for further proceedings. Helvering v. Brum, 309 U.S. 461, 60 S. Ct. 631, 84 L.Ed. ——, decided March 25, 1940. Granted.