REINECKE v. SMITH

No. 601.

289 U.S. 172 (1933)

REINECKE, FORMERLY COLLECTOR OF INTERNAL REVENUE, v. SMITH ET AL., EXECUTORS.

Supreme Court of United States.

Decided April 10, 1933.


Attorney(s) appearing for the Case

Mr. Erwin N. Griswold, with whom Solicitor General Thacher and Messrs. Sewall Key and Hayner N. Larson were on the brief, for petitioner.

Mr. Albert L. Hopkins, with whom Mr. Harry B. Sutter was on the brief, for respondents.


MR. JUSTICE ROBERTS delivered the opinion of the Court.

In 1922 Douglas Smith, by five instruments, created as many trusts for the benefit of his wife and four children. The trustees named were the grantor; a son who was a direct beneficiary of one of the trusts and a contingent beneficiary of the others; and a banking company possessed of trust powers. Neither the grantor nor the corporate trustee was a cestui que trust under any of the writings. In each agreement...

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