Helvering v. McIlvaine,
296 U.S. 488 (1936)

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U.S. Supreme Court

Helvering v. McIlvaine, 296 U.S. 488 (1936)

Helvering v. McIlvaine

No. 566

Argued December 17, 1935

Decided January 6, 1936

296 U.S. 488




Decided upon the authority of United States Trust Co. v. Commissioner, ante p. 296 U. S. 481.

78 F.2d 787 affirmed.

Certiorari to review a judgment affirming a decision of the Board of Tax Appeals, 27 B.T.A. 304, which overruled an additional tax assessment on a trustee.

Page 296 U. S. 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, ante, p. 296 U. S. 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 Co., 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


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