Guy Tresillian Helvering (January 10, 1878 – July 4, 1946) was a

United States representative The United States House of Representatives is a chamber of the Bicameralism, bicameral United States Congress; it is the lower house, with the U.S. Senate being the upper house. Together, the House and Senate have the authority under Artic ...

from

Kansas Kansas ( ) is a landlocked U.S. state, state in the Midwestern United States, Midwestern region of the United States. It borders Nebraska to the north; Missouri to the east; Oklahoma to the south; and Colorado to the west. Kansas is named a ...

Commissioner of Internal Revenue The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury. The office of Commissioner was created by United States Congress, Congress as part of the Reven ...

and a

United States district judge The United States district courts are the trial courts of the U.S. federal judiciary. There is one district court for each federal judicial district. Each district covers one U.S. state or a portion of a state. There is at least one feder ...

of the United States District Court for the District of Kansas.

Education and career

Born on January 10, 1878, in Felicity, Clermont County,

Ohio Ohio ( ) is a U.S. state, state in the Midwestern United States, Midwestern region of the United States. It borders Lake Erie to the north, Pennsylvania to the east, West Virginia to the southeast, Kentucky to the southwest, Indiana to the ...

, Helvering moved to

in 1887 with his parents, who settled in Beattie, Marshall County, Kansas. Helvering attended the public schools, then attended the

University of Kansas The University of Kansas (KU) is a public research university with its main campus in Lawrence, Kansas, United States. Two branch campuses are in the Kansas City metropolitan area on the Kansas side: the university's medical school and hospital ...

, before receiving a

Bachelor of Laws A Bachelor of Laws (; LLB) is an undergraduate law degree offered in most common law countries as the primary law degree and serves as the first professional qualification for legal practitioners. This degree requires the study of core legal subje ...

in 1906 from the

University of Michigan Law School The University of Michigan Law School (branded as Michigan Law) is the law school of the University of Michigan, a public research university in Ann Arbor, Michigan. Founded in 1859, the school offers Master of Laws (LLM), Master of Comparati ...

. He served in the

United States Army The United States Army (USA) is the primary Land warfare, land service branch of the United States Department of Defense. It is designated as the Army of the United States in the United States Constitution.Article II, section 2, clause 1 of th ...

as a corporal in Company M of the 22nd Kansas Volunteer Infantry from May 12, 1898, to November 3, 1898, during the

Spanish–American War The Spanish–American War (April 21 – August 13, 1898) was fought between Restoration (Spain), Spain and the United States in 1898. It began with the sinking of the USS Maine (1889), USS ''Maine'' in Havana Harbor in Cuba, and resulted in the ...

. He was admitted to the bar and entered private practice in Marysville, Kansas from 1906 to 1913. He was prosecutor for Marshall County from 1907 to 1911.

Congressional service

Helvering was an unsuccessful Democratic candidate for election in 1910 to the

62nd United States Congress The 62nd 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, D.C., from March 4, 1911, t ...

. He was elected as a Democrat to the

United States House of Representatives The United States House of Representatives is a chamber of the Bicameralism, bicameral United States Congress; it is the lower house, with the U.S. Senate being the upper house. Together, the House and Senate have the authority under Artic ...

of the 63rd, 64th and

65th United States Congress The 65th 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, D.C., from March 4, 1917, ...

es, serving from March 4, 1913, to March 3, 1919. He was an unsuccessful candidate for reelection in 1918 to the

66th United States Congress The 66th 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, D.C., from March 4, 1919, to ...

Later career

Helvering was a banker in Salina, Kansas from 1919 to 1926. He was the Mayor of Salina from 1926 to 1930. He was the Chairman of the Kansas Democratic Party from 1930 to 1934. He was the highway director for the State of Kansas from 1931 to 1932. He was the

of the Bureau of Internal Revenue (now the

Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service for the Federal government of the United States, United States federal government, which is responsible for collecting Taxation in the United States, U.S. federal taxes and administerin ...

) in the

United States Department of the Treasury The Department of the Treasury (USDT) is the Treasury, national treasury and finance department of the federal government of the United States. It is one of 15 current United States federal executive departments, U.S. government departments. ...

from 1933 to 1943.

Federal judicial service

Helvering was nominated by President

Franklin D. Roosevelt Franklin Delano Roosevelt (January 30, 1882April 12, 1945), also known as FDR, was the 32nd president of the United States, serving from 1933 until his death in 1945. He is the longest-serving U.S. president, and the only one to have served ...

on September 14, 1943, to a seat on the United States District Court for the District of Kansas vacated by Judge Richard Joseph Hopkins. He was confirmed by the

United States Senate The United States Senate is a chamber of the Bicameralism, bicameral United States Congress; it is the upper house, with the United States House of Representatives, U.S. House of Representatives being the lower house. Together, the Senate and ...

on September 28, 1943, and received his commission on October 11, 1943. His service terminated on July 4, 1946, due to his death in

Washington, D.C. Washington, D.C., formally the District of Columbia and commonly known as Washington or D.C., is the capital city and federal district of the United States. The city is on the Potomac River, across from Virginia, and shares land borders with ...

He was interred in Marysville Cemetery in Marysville.

References

Sources