Guy Tresillian Helvering

Guy Tresillian Helvering (January 10, 1878 – July 4, 1946) was a United States representative from Kansas, Commissioner of Internal Revenue, and a United States district judge of the United States District Court for the District of Kansas. A member of the Democratic Party, he served three terms in the United States House of Representatives from 1913 to 1919, later holding significant administrative and judicial posts at both the state and federal levels.

Helvering was born on January 10, 1878, in Felicity, Clermont County, Ohio. In 1887 he moved with his parents to Kansas, where the family settled in Beattie, Marshall County. He was educated in the public schools of Kansas and went on to attend the University of Kansas. Pursuing a legal career, he enrolled at the University of Michigan Law School, where he received a Bachelor of Laws degree in 1906. His early life thus combined Midwestern upbringing with formal legal training at a major university.

During the Spanish–American War, Helvering served in the United States Army, reflecting an early commitment to public service. He was a corporal in Company M of the 22nd Kansas Volunteer Infantry from May 12, 1898, to November 3, 1898. After his military service, he was admitted to the bar and entered private legal practice in Marysville, Kansas, where he practiced from 1906 to 1913. He also served as prosecutor for Marshall County from 1907 to 1911, gaining experience in public law enforcement and local government. His first bid for national office came in 1910, when he was an unsuccessful Democratic candidate for election to the 62nd United States Congress.

Helvering’s successful congressional career began with his election as a Democrat to the United States House of Representatives for the 63rd, 64th, and 65th Congresses, serving from March 4, 1913, to March 3, 1919. As a Representative from Kansas, he contributed to the legislative process during three terms in office and represented the interests of his constituents during a significant period in American history that included the Progressive Era and World War I. His service in Congress occurred during a time of major national and international developments, and he participated in the democratic process as a member of the House of Representatives. He was an unsuccessful candidate for reelection in 1918 to the 66th United States Congress, which brought his tenure in the House to a close.

After leaving Congress, Helvering turned to business and local government in Kansas. He was a banker in Salina, Kansas, from 1919 to 1926, engaging in the financial life of the community. He then entered municipal politics and served as Mayor of Salina from 1926 to 1930. His influence within the Democratic Party grew during this period; he served as Chairman of the Kansas Democratic Party from 1930 to 1934. In addition, he was highway director for the State of Kansas from 1931 to 1932, overseeing aspects of the state’s transportation infrastructure at the outset of the New Deal era.

Helvering’s most prominent federal administrative role came with his appointment as Commissioner of Internal Revenue of the Bureau of Internal Revenue (now the Internal Revenue Service) in the United States Department of the Treasury. He held this position from 1933 to 1943, a decade that spanned much of the Great Depression and the early years of World War II. As Commissioner of Internal Revenue, he was responsible for administering and enforcing the federal tax laws during a period of expanding federal fiscal policy and increasing revenue demands on the national government.

In 1943, Helvering transitioned from administration to the federal judiciary. He was nominated by President Franklin D. Roosevelt on September 14, 1943, to a seat on the United States District Court for the District of Kansas vacated by Judge Richard Joseph Hopkins. The United States Senate confirmed his nomination on September 28, 1943, and he received his commission on October 11, 1943. He served as a United States district judge until his death, presiding over federal trial matters in Kansas and bringing to the bench his long experience in legislative, administrative, and legal affairs.

Guy Tresillian Helvering’s service as a federal judge terminated on July 4, 1946, due to his death in Washington, D.C. He was interred in Marysville Cemetery in Marysville, Kansas, returning in death to the community where he had begun his legal career. His life encompassed military service, local and state office, three terms in Congress, a decade as Commissioner of Internal Revenue, and final service on the federal bench, marking a long career in public service at multiple levels of government.