Guy T. Helvering
Encyclopedia
Guy Tresillian Helvering (January 10, 1878 - July 4, 1946) was an American
politician. He was a U.S. Representative
from Kansas
, and later served as the Commissioner of Internal Revenue
and as a federal district court
judge.
, Helvering moved to Kansas in 1887 with his parents. The family settled in Beattie
, Marshall County
, where Helvering attended the public schools. During the Spanish-American War
, he enlisted as a corporal in Company M, Twenty-second Regiment, Kansas Infantry, and served from May 12 to November 3, 1898.
After the war, Helvering attended the University of Kansas at Lawrence, and later graduated from the law department
of the University of Michigan at Ann Arbor in 1906. While attending law school, he played as a reserve on the 1905 Michigan Wolverines football team
. He was admitted to the bar
in the same year and commenced practice in Marysville, Kansas
.
Congress.
Helvering was elected as a Democrat
to the Sixty-third
, Sixty-fourth
, and Sixty-fifth
Congresses (March 4, 1913-March 3, 1919). He was an unsuccessful candidate for reelection in 1918 to the Sixty-sixth
Congress.
, and became engaged in banking. He served as mayor of Salina, Kansas
, from February 15, 1926, until his resignation on December 8, 1930. He served as chairman of the Kansas Democratic Party
from 1930–1934, and as state highway director in 1931 and 1932.
Helvering was appointed Commissioner of Internal Revenue
by President Franklin D. Roosevelt
in 1933 and served in that capacity until his appointment as a federal judge in 1943.
on September 14, 1943, to a seat on the United States District Court for the District of Kansas
vacated by Richard J. Hopkins. He was confirmed by the United States Senate
on September 28, 1943, and received commission on October 11, 1943. He served as a federal judge until his death in Washington, D.C.
, on July 4, 1946. He died in Washington, D.C.
and was interred in Marysville Cemetery, Marysville, Kansas
.
United States
The United States of America is a federal constitutional republic comprising fifty states and a federal district...
politician. He was a U.S. Representative
United States House of Representatives
The United States House of Representatives is one of the two Houses of the United States Congress, the bicameral legislature which also includes the Senate.The composition and powers of the House are established in Article One of the Constitution...
from Kansas
Kansas
Kansas is a US state located in the Midwestern United States. It is named after the Kansas River which flows through it, which in turn was named after the Kansa Native American tribe, which inhabited the area. The tribe's name is often said to mean "people of the wind" or "people of the south...
, and later served as the Commissioner of Internal Revenue
Commissioner of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service , a bureau within the United States Department of the Treasury.The office of Commissioner was created by Congress by the Revenue Act of 1862...
and as a federal district court
United States district court
The United States district courts are the general trial courts of the United States federal court system. Both civil and criminal cases are filed in the district court, which is a court of law, equity, and admiralty. There is a United States bankruptcy court associated with each United States...
judge.
Early life
Born in Felicity, OhioFelicity, Ohio
Felicity is a village in Clermont County, Ohio, United States. The population was 922 at the 2000 census.-Geography:Felicity is located at ....
, Helvering moved to Kansas in 1887 with his parents. The family settled in Beattie
Beattie, Kansas
Beattie is a city in Marshall County, Kansas, United States. As of the 2010 census, the city population was 200. The city has been called "The Milo Capital of the World" and hosts the annual "Beattie Milo Festival".-Geography:...
, Marshall County
Marshall County, Kansas
Marshall County is a county located in the U.S. state of Kansas. As of the 2010 census, the county population was 10,117. The largest city and county seat is Marysville.- History :...
, where Helvering attended the public schools. During the Spanish-American War
Spanish-American War
The Spanish–American War was a conflict in 1898 between Spain and the United States, effectively the result of American intervention in the ongoing Cuban War of Independence...
, he enlisted as a corporal in Company M, Twenty-second Regiment, Kansas Infantry, and served from May 12 to November 3, 1898.
After the war, Helvering attended the University of Kansas at Lawrence, and later graduated from the law department
University of Michigan Law School
The University of Michigan Law School is the law school of the University of Michigan, in Ann Arbor. Founded in 1859, the school has an enrollment of about 1,200 students, most of whom are seeking Juris Doctor or Master of Laws degrees, although the school also offers a Doctor of Juridical...
of the University of Michigan at Ann Arbor in 1906. While attending law school, he played as a reserve on the 1905 Michigan Wolverines football team
1905 Michigan Wolverines football team
The 1905 Michigan Wolverines football team represented the University of Michigan in the 1905 college football season. The team's head football coach was Fielding H. Yost. The Wolverines played their home games at Regents Field...
. He was admitted to the bar
Admission to the bar in the United States
In the United States, admission to the bar is the granting of permission by a particular court system to a lawyer to practice law in that system. Each U.S. state and similar jurisdiction has its own court system and sets its own rules for bar admission , which can lead to different admission...
in the same year and commenced practice in Marysville, Kansas
Marysville, Kansas
Marysville is a city in and the county seat of Marshall County, Kansas, United States. As of the 2010 census, the city population was 3,294.-History:...
.
Election to Congress
Helvering served as prosecuting attorney of Marshall County 1907-1911. He was an unsuccessful Democratic candidate for election in 1910 to the Sixty-second62nd United States Congress
- House of Representatives :* Democratic : 230 * Republican : 162* Socialist : 1* Independent : 1TOTAL members: 394-Senate:* President: James S...
Congress.
Helvering was elected as a Democrat
Democratic Party (United States)
The Democratic Party is one of two major contemporary political parties in the United States, along with the Republican Party. The party's socially liberal and progressive platform is largely considered center-left in the U.S. political spectrum. The party has the lengthiest record of continuous...
to the Sixty-third
63rd United States Congress
- House of Representatives:*Democratic : 291 *Republican : 134*Progressive : 9*Independent : 1TOTAL members: 435-Senate:*President of the Senate: Thomas R. Marshall*President pro tempore: James P. Clarke-Senate:...
, Sixty-fourth
64th United States Congress
The Sixty-fourth United States Congress was a meeting of the legislative branch of the United States federal government, composed of the United States Senate and the United States House of Representatives. It met in Washington, DC from March 4, 1915 to March 4, 1917, during the third and fourth...
, and Sixty-fifth
65th United States Congress
The Sixty-fifth United States Congress was a meeting of the legislative branch of the United States federal government, composed of the United States Senate and the United States House of Representatives. It met in Washington, DC from March 4, 1917 to March 4, 1919, during the fourth and fifth...
Congresses (March 4, 1913-March 3, 1919). He was an unsuccessful candidate for reelection in 1918 to the Sixty-sixth
66th United States Congress
The Sixty-sixth United States Congress was a meeting of the legislative branch of the United States federal government, comprising the United States Senate and the United States House of Representatives. It met in Washington, DC from March 4, 1919 to March 4, 1921, during the last two years of...
Congress.
After Congress
He moved to Salina, KansasSalina, Kansas
Salina is a city in and the county seat of Saline County, Kansas, United States. As of the 2010 census, the city population was 47,707. Located in one of the world's largest wheat-producing areas, Salina is a regional trade center for north-central Kansas...
, and became engaged in banking. He served as mayor of Salina, Kansas
Salina, Kansas
Salina is a city in and the county seat of Saline County, Kansas, United States. As of the 2010 census, the city population was 47,707. Located in one of the world's largest wheat-producing areas, Salina is a regional trade center for north-central Kansas...
, from February 15, 1926, until his resignation on December 8, 1930. He served as chairman of the Kansas Democratic Party
Kansas Democratic Party
The Kansas Democratic Party is the state affiliate political party of the United States Democratic Party headquartered in Topeka, Kansas. The State Party Chairman is Joan Wagnon-Overview:...
from 1930–1934, and as state highway director in 1931 and 1932.
Helvering was appointed Commissioner of Internal Revenue
Commissioner of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service , a bureau within the United States Department of the Treasury.The office of Commissioner was created by Congress by the Revenue Act of 1862...
by President Franklin D. Roosevelt
Franklin D. Roosevelt
Franklin Delano Roosevelt , also known by his initials, FDR, was the 32nd President of the United States and a central figure in world events during the mid-20th century, leading the United States during a time of worldwide economic crisis and world war...
in 1933 and served in that capacity until his appointment as a federal judge in 1943.
Judicial career
Helvering was nominated by President Franklin D. RooseveltFranklin D. Roosevelt
Franklin Delano Roosevelt , also known by his initials, FDR, was the 32nd President of the United States and a central figure in world events during the mid-20th century, leading the United States during a time of worldwide economic crisis and world war...
on September 14, 1943, to a seat on the United States District Court for the District of Kansas
United States District Court for the District of Kansas
The United States District Court for the District of Kansas is the federal district court whose jurisdiction is the state of Kansas. The Court operates out of the Robert J. Dole United States Courthouse in Kansas City, the Frank Carlson Federal Building in Topeka, and the United States Courthouse...
vacated by Richard J. Hopkins. He was confirmed by the United States Senate
United States Senate
The United States Senate is the upper house of the bicameral legislature of the United States, and together with the United States House of Representatives comprises the United States Congress. The composition and powers of the Senate are established in Article One of the U.S. Constitution. Each...
on September 28, 1943, and received commission on October 11, 1943. He served as a federal judge until his death in Washington, D.C.
Washington, D.C.
Washington, D.C., formally the District of Columbia and commonly referred to as Washington, "the District", or simply D.C., is the capital of the United States. On July 16, 1790, the United States Congress approved the creation of a permanent national capital as permitted by the U.S. Constitution....
, on July 4, 1946. He died in Washington, D.C.
Washington, D.C.
Washington, D.C., formally the District of Columbia and commonly referred to as Washington, "the District", or simply D.C., is the capital of the United States. On July 16, 1790, the United States Congress approved the creation of a permanent national capital as permitted by the U.S. Constitution....
and was interred in Marysville Cemetery, Marysville, Kansas
Marysville, Kansas
Marysville is a city in and the county seat of Marshall County, Kansas, United States. As of the 2010 census, the city population was 3,294.-History:...
.