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HELVERING v. MCILVAINE , 296 U.S. 488 (1936)

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United States Supreme Court


No. 566

Argued: December 17, 1935Decided: January 6, 1936


The Attorney General and Mr. J. Louis Monarch, of Washington, D.C., for petitioner.

Mr. Clay Judson, of Chicago, Ill., for respondent. [296 U.S. 488, 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, 296 U.S. 481 , 56 S.Ct. 329, decided this day. 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. McIllvaine v. Commissioner of Internal Revenue, 29 B.T.A. 304. The Circuit Court of Appeals affirmed the order of the Board. Helvering, Commissioner of Internal Revenue v. McIivaine, 78 F.(2d) 787. We granted certiorari ( 296 U.S. 567 , 56 S.Ct. 176) because of the conflict with the decision of the Circuit Court of Appeals for the Second Circuit, in the case of the Commissioner of Internal Revenue v. United States Trust Co., 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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