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HELVERING, COMMR. OF INTERNAL REVENUE v. McILVAINE TR.

296 U.S. 488, 56 S. Ct. 332, 80 L. Ed. 345, 1936 U.S. LEXIS 481, 1 C.B. 245, 16 A.F.T.R. (P-H) 1309
CourtSupreme Court of the United States
DecidedJanuary 6, 1936
Docket566
StatusPublished
Cited by17 cases

This text of 296 U.S. 488 (HELVERING, COMMR. OF INTERNAL REVENUE v. McILVAINE TR.) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
HELVERING, COMMR. OF INTERNAL REVENUE v. McILVAINE TR., 296 U.S. 488, 56 S. Ct. 332, 80 L. Ed. 345, 1936 U.S. LEXIS 481, 1 C.B. 245, 16 A.F.T.R. (P-H) 1309 (1936).

Opinion

*489 Mr. Chief Justice Hughes

delivered the opinion, of the Court.

The question presented in this case is similar to that involved in United States Trust Co. v. Commissioner, decided this day, ante, p. 481. By amendments under a reserved power, the terms of an original trust created by John P. Wilson, in 1913, were altered with the intention of creating three separate trusts. The Board of Tax Appeals, upon findings supported by evidence, concluded that this purpose was accomplished and hence that there was no deficiency. 29 B. T. A. 304. The Circuit Court of Appeals affirmed the order of the Board. 78 F. (2d) 787. We granted certiorari because of the conflict with the decision of the Circuit Court of Appeals for the Second Circuit, in the case of the United States Trust Company, supra, 75 F. (2d) 973, and, for the reasons stated in our opinion in that case, the decree of the Circuit Court of Appeals is

Affirmed..

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Bluebook (online)
296 U.S. 488, 56 S. Ct. 332, 80 L. Ed. 345, 1936 U.S. LEXIS 481, 1 C.B. 245, 16 A.F.T.R. (P-H) 1309, Counsel Stack Legal Research, https://law.counselstack.com/opinion/helvering-commr-of-internal-revenue-v-mcilvaine-tr-scotus-1936.