HARRISON V. SCHAFFNER, 312 U. S. 579 (1941)
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U.S. Supreme Court
Harrison v. Schaffner, 312 U.S. 579 (1941)
Harrison v. Schaffner
No. 437
Argued March 4, 1941
Decided March 31, 1941
312 U.S. 579
Syllabus
The life beneficiary of a trust assigned to her children specified amounts in dollars from the income of the trust for the year following the assignment. Held, that the amount assigned, which was paid by the trustees to the assignees, was taxable as income to the assignor. Revenue Act, 1928, §§ 22(a), 161(a), 162(b). P. 312 U. S. 582.
113 F.2d 449, reversed.
Certiorari, 311 U.S. 638, to review the affirmance of a judgment for the above-named respondent in a suit to recover money exacted as taxes.