FRANKFURTER, J., dissenting.

335 U.S.

anything said, declare that May v. Heiner, supra was no longer law. We do not forget that in a note on page 120 of 309 U. S. . . . Frankfurter, J., spoke of the 'Congressionally discarded May v. Heiner doctrine;' but it would be quite unwarranted from that to infer that the court meant to overrule that 'doctrine,' and the note was added for quite another purpose. . . it cannot properly be interpreted as holding that the amendment was a legislative interpretation that May v. Heiner, supra, had been wrongly decided. Perhaps it was wrongly decided; perhaps the amendment is evidence that it was; but the Supreme Court did not say so, or indicate that it thought so. It is true that Roberts, J. in his dissent found no difference (309 U. S. at page 127 . . .) between that decision and Helvering v. St. Louis Union Trust Co., supra, 296 U. S. 39 . . . and apparently thought that consistently, May v. Heiner, supra, must also fall, but the majority did not share his opinion.

...

"Helvering v. Hallock, supra, 309 U. S. 106. was concerned with quite another situation. The settlor had provided that, if he survived his wifewho had a life estate-the remainder went to him; but if she survived him, the remainder went to her. All that was decided was that, when that was the intent, it made no difference what was the form of words used. It was enough that the settlor's death cut off an interest which he had reserved to himself upon a condition then determined; that made the remainder a part of his estate. . . . If therefore May v. Heiner, supra, 281 U. S. 238. is to be overruled, we do not see how Helvering v. Hallock, supra, can be thought to contribute to that result; it must be overruled by a new and altogether

632

FRANKFURTER, J., dissenting-Appendix.

independent lift of power, which it is clearly not ours to exercise. Furthermore, if the Commissioner is right, Helvering v. Hallock, supra, 309 U. S. 106 . . also overruled Hassett v. Welch, 303 U. S. 303 . . sub silentio. That decision had held that the amendment to § 302 (c) did not operate retroactively; and it would not have been necessary to discuss that question, nor would the actual result have been the same, if May v. Heiner, supra, 281 U. S. 238 . . . had not been law."

I would reverse Spiegel v. Commissioner, No. 3, and affirm Commissioner v. Estate of Church, No. 5.

APPENDIX A

DECISIONS DURING THE PAST DECADE IN WHICH LEGISLA

TIVE HISTORY WAS DECISIVE OF CONSTRUCTION OF

A PARTICULAR STATUTORY PROVISION

United States v. Durkee Famous Foods, Inc., 306 U. S. 68; United States v. Towery, 306 U. S. 324; Kessler v. Strecker, 307 U. S. 22; United States v. Maher, 307 U. S. 148; United States v. One 1936 Model Ford, 307 U. S. 219; Sanford v. Commissioner, 308 U. S. 39; Palmer v. Massachusetts, 308 U. S. 79; Valvoline Oil Co. v. United States, 308 U. S. 141; Haggar Co. v. Helvering, 308 U. S. 389; American Federation of Labor v. Labor Board, 308 U. S. 401; Kalb v. Feuerstein, 308 U. S. 433; Morgan v. Commissioner, 309 U. S. 78; South Chicago Coal & Dock Co. v. Bassett, 309 U. S. 251; Amalgamated Utility Workers v. Consolidated Edison Co. of New York, 309 U. S. 261; Germantown Trust Co. v. Commissioner, 309 U. S. 304; Sheldon v. Metro-Goldwyn Pictures Corp., 309 U. S. 390; United States v. City and County of San Francisco, 310 U. S. 16; Sunshine Anthracite Coal Co. v. Adkins, 310 U. S. 381; United States v. American Trucking Assns., 310 U. S. 534; United States v. Dickerson, 310 U. S. 554; Helvering v. Northwest Steel Rolling Mills, Inc., 311 U. S. 46; Neuberger v. Commissioner, 311 U. S. 83; Milk Wagon Drivers' Union v. Lake Valley Farm Products, 311 U. S. 91; Helvering v. Janney, 311 U. S. 189; Taft v. Helvering, 311 U. S. 195; Hines v. Davidowitz, 312 U. S. 52; United States v. Gilliland,

FRANKFURTER, J., dissenting-Appendix.

335 U. S.

312 U. S. 86; Palmer v. Webster & Atlas National Bank, 312 U. S. 156; United States v. Cooper Corp., 312 U. S. 600; Helvering v. Enright, 312 U. S. 636; Maguire v. Commissioner, 313 U. S. 1; Helvering v. Campbell, 313 U. S. 15; Shamrock Oil & Gas Corp. v. Sheets, 313 U. S. 100; Phelps Dodge Corp. v. Labor Board, 313 U. S. 177; Helvering v. William Flaccus Oak Leather Co., 313 U. S. 247; Sampayo v. Bank of Nova Scotia, 313 U. S. 270; Baltimore & Ohio R. Co. v. Kepner, 314 U. S. 44; Parker v. Motor Boat Sales, Inc., 314 U. S. 244; Textile Mills Securities Corp. v. Commissioner, 314 U. S. 326; Gray v. Powell, 314 U. S. 402; District of Columbia v. Murphy, 314 U. S. 441; Illinois Natural Gas Co. v. Central Illinois Public Service, 314 U. S. 498; Duncan v. Thompson, 315 U. S. 1; Cudahy Packing Co. v. Holland, 315 U. S. 357; United States v. Local 807 of International Brotherhood of Teamsters, 315 U. S. 521; Stonite Products Co. v. Melvin Lloyd Co., 315 U. S. 561; Labor Board v. Electric Vacuum Cleaner Co., 315 U. S. 685; Miles v. Illinois Central R. Co., 315 U. S. 698; United States to the use of Noland Co. v. Irwin, 316 U. S. 23; Mishawaka Rubber & Woolen Manufacturing Co. v. S. S. Kresge Co., 316 U. S. 203; Kirschbaum Co. v. Walling, 316 U. S. 517; Helvering v. Cement Investors, Inc., 316 U. S. 527; Marine Harbor Properties, Inc. v. Manufacturers Trust Co., 317 U. S. 78; Braverman v. United States, 317 U. S. 49; Riggs v. Del Drago, 317 U. S. 95; Ex parte Kumezo Kawato, 317 U. S. 69; State Bank of Hardinsburg v. Brown, 317 U. S. 135; Pfister v. Northern Illinois Finance Corp., 317 U. S. 144; United States v. Wayne Pump Co., 317 U. S. 200; Parker v. Brown, 317 U. S. 341; Walling v. Jacksonville Paper Co., 317 U. S. 564; Harrison v. Northern Trust Co., 317 U. S. 476; United States v. Hess, 317 U. S. 537; United States v. Monia, 317 U. S. 424; Ziffrin, Inc. v. United States, 318 U. S. 73; Palmer v. Hoffman, 318 U. S. 109; Overstreet v. North Shore Corp., 318 U. S. 125; Robinette v. Helvering, 318 U. S. 184; Smith v. Shaughnessy, 318 U. S. 176; Helvering v. Sabine Transp. Co., 318 U. S. 306; Federal Security Adm'r v. Quaker Oats Co., 318 U. S. 218; United States v. Swift & Co., 318 U. S. 442; Ecker v. Western Pac. R. Co., 318 U. S. 448; Fred Fisher Music Co. v. M. Witmark & Sons, 318 U. S. 643; Jersey Central Power & Light Co. v. Federal Power Commission, 319 U. S. 61; National Broadcasting Co. v. United States, 319 U. S. 190; Boone v. Lightner, 319 U. S. 561; Schneiderman v. United States, 320 U. S. 118; Hirabayashi v. United States, 320 U. S. 81; Roberts v. United States, 320 U. S. 264; United States v. Dotterweich, 320 U. S. 277; Crescent Express Lines v. United States,

632

FRANKFURTER, J., dissenting-Appendix.

320 U. S. 401; Colgate-Palmolive-Peet Co. v. United States, 320 U. S. 422; United States v. Laudani, 320 U. S. 543; United States v. Myers, 320 U. S. 561; McLean Trucking Co. v. United States, 321 U. S. 67; Brotherhood of Railroad Trainmen, Enterprise Lodge, No. 27 v. Toledo, P. & W. R. Co., 321 U. S. 50; B. F. Goodrich Co. v. United States, 321 U. S. 126; Davies Warehouse Co. v. Bowles, 321 J. S. 144; Hecht Co. v. Bowles, 321 U. S. 321; Cornell Steamboat Co. v. United States, 321 U. S. 634; Labor Board v. Hearst Puolications, 322 U. S. 111; Carolene Products Co. v. United States, 323 U. S. 18; Smith v. Davis, 323 U. S. 111; United States v. Rosenwasser, 323 U. S. 360; Western Union Telegraph Co. v. Lenroot, 323 U. S. 490; Hartford-Empire Co. v. United States, 323 U. S. 386; Central States Electric Co. v. City of Muscatine, 324 U. S. 138; Gemsco v. Walling, 324 U. S. 244; Canadian Aviator v. United States, 324 U. S. 215; Connecticut Light & Power Co. v. Federal Power Commission, 324 U. S. 515; A. H. Phillips, Inc. v. Walling, 324 U. S. 490; Brooklyn Sav. Bank v. O'Neil, 324 U. S. 697; Federal Trade Commission v. A. E. Staley Mfg. Co., 324 U. S. 746; Jewell Ridge Coal Corp. v. Local No. 6167, United Mine Workers of America, 325 U. S. 161; Elgin, J. & E. R. Co. v. Burley, 325 U. S. 711; Interstate Commerce Commission v. Parker, 326 U. S. 60; Markham v. Cabell, 326 U. S. 404; John Kelley Co. v. Commissioner, 326 U. S. 521; Roland Electrical Co. v. Walling, 326 U. S. 657; Mabee v. White Plains Pub. Co., 327 U. S. 178; Duggan v. Sansberry, 327 U. S. 499; United States v. Carbone, 327 U. S. 633; Williams v. United States, 327 U. S. 711; Federal Trade Commission v. A. P. W. Paper Co., 328 U. S. 193; Hust v. Moore-McCormack Lines, 328 U. S. 707; United States v. Sheridan, 329 U. S. 379; Oklahoma v. United States Civil Service Commission, 330 U. S. 127; United States v. United Mine Workers of America, 330 U. S. 258; United Brotherhood of Carpenters & Joiners of America v. United States, 330 U. S. 395; American Stevedores, Inc. v. Porello, 330 U. S. 446; Interstate Commerce Commission v. Mechling, 330 U. S. 567; United States v. Ogilvie Hardware Co., 330 U. S. 709; McCullough v. Kammerer Corp., 331 U. S. 96; Ayrshire Collieries Corp. v. United States, 331 U. S. 132; Williams v. Austrian, 331 U. S. 642; Jones v. Liberty Glass Co., 332 U. S. 524; Fong Haw Tan v. Phelan, 333 U. S. 6; Hilton v. Sullivan, 334 U. S. 323; United States v. National City Lines, 334 U. S. 573; United States v. Zazove, 334 U. S. 602; United States v. Congress of Industrial Organizations, 335 U. S. 106; Shapiro v. United States, 335 U. S. 1; Ahrens v. Clark, 335 U. S. 188.

FRANKFURTER, J., dissenting-Appendix.

APPENDIX B

335 U.S.

OPINIONS DURING THE PAST DECADE RESTING UPON THE RULE THAT THE REENACTMENT OF A STATUTE

CARRIES GLOSS OF CONSTRUCTION PLACED

UPON IT BY THIS COURT

Electric Storage Battery Co. v. Shimadzu, 307 U. S. 5, 14; Rasquin v. Humphreys, 308 U. S. 54; Apex Hosiery Co. v. Leader, 310 U. S. 469; Brooks v. Dewar, 313 U. S. 354; Helvering v. Griffiths, 318 U. S. 371; Walling v. Halliburton Oil Well Cementing Co., 331 U. S. 17; Commissioner v. Munter, 331 U. S. 210; Francis v. Southern Pacific Co., 333 U. S. 445; United States v. South Buffalo R. Co., 333 U. S. 771; cf. Federal Communications Comm'n v. Columbia Broadcasting System of California, 311 U. S. 132, 132-133; see MR. JUSTICE BLACK dissenting in Washingtonian Publishing Co. v. Pearson, 306 U. S. 30, 42; see Mr. Chief Justice Stone dissenting in Girouard v. United States, 328 U. S. 61, 70.

MR. JUSTICE BURTON, dissenting.

Except for its important reservation to the settlor of a right to the net income of the trust during the settlor's life, the deed of trust in this case1 is largely comparable to the trust instrument in the Spiegel case, 335 U. S. 701.

1 This Indenture made the 17th day of May, 1924, between Francois L. Church, of the Borough of Brooklyn, City and State of New York (hereinafter sometimes called the "Settlor"), party of the first part, and Francois L. Church and E. Dwight Church, of the Borough of Brooklyn, city and State of New York, and Charles T. Church, of New Rochelle, New York (hereinafter sometimes called the "Trustees"), parties of the second part.

Whereas the said Francois L. Church is desirous of making provision for any lawful issue which he may leave at the time of his death as well as provide an income for himself for life in the manner hereinafter set forth,

Now, therefore, the said Francois L. Church, in consideration of the sum of One Dollar to him in hand paid, the receipt whereof is hereby acknowledged, and the acceptance by said parties of the second part of the trust herein declared, has simultaneously with the execution and delivery hereof, sold, assigned, transferred and set over and does hereby sell, assign, transfer and set over unto the