Although Kate Hepburn mentioned this in many interviews, it has not been speculated upon, and probably only she herself knows the true reason.

Check out the following:
1 - She took up to eight showers a day and brushed her teeth just as often.
http://www.divasthesite.com/Acting_Divas/Trivia/Trivia_Katharine_Hepburn.htm

2 - Is known for being an avid golfer, tennis player, and swimmer. She is also known for taking cold showers.
http://www.celebritywonder.com/html/katharinehepburn_trivia1.html

3. Among Hepburn's credos: Take several cold showers a day; eat cooked fruit with dinner; avoid restaurants; and please yourself, then at least one person will be happy.
http://www.nypost.com/seven/02052007/gossip/pagesix/great_advice_pagesix_.htm

4. Did all her own stunts because the stunt woman never stood up straight enough. Is known for being an avid golfer, tennis player, and swimmer. She is also known for taking cold showers
http://www.imdb.com/name/nm0000031/bio

5. As she recalled it, cold showers were de rigueur every morning, for all.
http://highandlowny.tripod.com/id1.html

Personally, I believe she was just a hygiene freak, as evidenced by her quote in this book, of which I've attached a screenshot...
You may be headed in the right direction though, as there were 3 suicides in her family, including her maternal grandfather and brother!

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