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MAY v. HEINER

No. 311.

281 U.S. 238 (1930)

MAY ET AL., EXECUTORS, v. HEINER, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 14, 1930.

Attorney(s) appearing for the Case

Mr. Charles H. Sachs, with whom Mr. Louis Caplan was on the brief, for petitioners.

Assistant Attorney General Youngquist, with whom Attorney General Mitchell and Messrs. Sewall Key and J. Louis Monarch, Special Assistants to the Attorney General, were on the brief, for respondent.

Mr. Arthur W. Machen, Jr., filed a brief on behalf of Safe Deposit & Trust Company of Baltimore, as amicus curiae, by special leave of Court.

Mr. Ward Loveless filed a brief as amicus curiae, by special leave of Court.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

By a written instrument dated October 1st, 1917, Pauline May, wife of Barney May, "transferred, set over and assigned" to him and others, as trustees, (with power to change the investments) certain described securities — bonds, notes, corporate stocks, and money — in trust, to collect the income therefrom and after discharging taxes, expenses, etc.,...

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