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

United States representative The United States House of Representatives, often referred to as the House of Representatives, the U.S. House, or simply the House, is the lower chamber of the United States Congress, with the Senate being the upper chamber. Together they ...

from

Kansas Kansas () is a state in the Midwestern United States. Its capital is Topeka, and its largest city is Wichita. Kansas is a landlocked state bordered by Nebraska to the north; Missouri to the east; Oklahoma to the south; and Colorado to th ...

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 Congress as part of the Revenue Act of 1862. Section ...

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, which each cover one U.S. state or, in some cases, a portion of a state. Each district cou ...

of the

United States District Court for the District of Kansas The United States District Court for the District of Kansas (in case citations, D. Kan.) 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 Ci ...

Education and career

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

Ohio Ohio () is a state in the Midwestern region of the United States. Of the fifty U.S. states, it is the 34th-largest by area, and with a population of nearly 11.8 million, is the seventh-most populous and tenth-most densely populated. The sta ...

, 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, and several satellite campuses, research and educational centers, medical centers, and classes across the state of Kansas. T ...

, before receiving a

Bachelor of Laws Bachelor of Laws ( la, Legum Baccalaureus; LL.B.) is an undergraduate law degree in the United Kingdom and most common law jurisdictions. Bachelor of Laws is also the name of the law degree awarded by universities in the People's Republic of Ch ...

in 1906 from the

University of Michigan Law School The University of Michigan Law School (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 Comparative Law (MCL ...

. He served in the

United States Army The United States Army (USA) is the land warfare, land military branch, service branch of the United States Armed Forces. It is one of the eight Uniformed services of the United States, U.S. uniformed services, and is designated as the Army o ...

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 , partof = the Philippine Revolution, the decolonization of the Americas, and the Cuban War of Independence , image = Collage infobox for Spanish-American War.jpg , image_size = 300px , caption = (cloc ...

. 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, DC from March 4, 1911, to M ...

. He was elected as a

Democrat Democrat, Democrats, or Democratic may refer to: Politics *A proponent of democracy, or democratic government; a form of government involving rule by the people. *A member of a Democratic Party: **Democratic Party (United States) (D) **Democratic ...

to the

United States House of Representatives The United States House of Representatives, often referred to as the House of Representatives, the U.S. House, or simply the House, is the lower chamber of the United States Congress, with the Senate being the upper chamber. Together they ...

of the 63rd, 64th and 65th United States Congresses, serving from March 4, 1913, to March 3, 1919. He was an unsuccessful candidate for reelection in 1918 to the 66th United States Congress.

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) in the

United States Department of the Treasury The Department of the Treasury (USDT) is the national treasury and finance department of the federal government of the United States, where it serves as an executive department. The department oversees the Bureau of Engraving and Printing and ...

from 1933 to 1943.

Federal judicial service

Helvering was nominated by President

Franklin D. Roosevelt Franklin Delano Roosevelt (; ; January 30, 1882April 12, 1945), often referred to by his initials FDR, was an American politician and attorney who served as the 32nd president of the United States from 1933 until his death in 1945. As the ...

on September 14, 1943, to a seat on the

vacated by Judge

Richard Joseph Hopkins Richard Joseph Hopkins (April 4, 1873 – August 28, 1943) was a justice of the Kansas Supreme Court and a United States district judge of the United States District Court for the District of Kansas. Education and career Born in Jefferson City, ...

. He was confirmed by the

United States Senate The United States Senate is the upper chamber of the United States Congress, with the House of Representatives being the lower chamber. Together they compose the national bicameral legislature of the United States. The composition and pow ...

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. ) , image_skyline = , image_caption = Clockwise from top left: the Washington Monument and Lincoln Memorial on the National Mall, United States Capitol, Logan Circle, Jefferson Memorial, White House, Adams Morgan, ...

He was interred in Marysville Cemetery in Marysville.

References

Sources

* * * , - , - {{DEFAULTSORT:Helvering, Guy Tresillian 1878 births 1946 deaths Mayors of places in Kansas Commissioners of Internal Revenue Judges of the United States District Court for the District of Kansas United States district court judges appointed by Franklin D. Roosevelt 20th-century American judges University of Kansas alumni University of Michigan Law School alumni American military personnel of the Spanish–American War Kansas lawyers People from Marysville, Kansas American prosecutors United States Army soldiers Democratic Party members of the United States House of Representatives from Kansas People from Clermont County, Ohio