HELVERING v. BUTTERWORTH

No. 75.

290 U.S. 365 (1933)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. BUTTERWORTH ET AL., TRUSTEES.

Supreme Court of United States.

Decided December 11, 1933.


Attorney(s) appearing for the Case

Mr. Erwin N. Griswold, with whom Solicitor General Biggs and Messrs. Sewall Key and Wm. Cutler Thompson were on the brief, for petitioner.

Mr. John Hampton Barnes, with whom Mr. Charles Myers was on the brief, for Butterworth et al., Trustees, respondents in No. 75.

Mr. Robert T. McCracken, with whom Mr. Ulric J. Mengert was on the brief, for Fidelity-Philadelphia Trust Co., Trustee, respondent in No. 76.

Mr. Ralph B. Evans submitted for Pardee et al., Trustees, respondents in No. 77.

Mr. H.C. Kilpatrick, with whom Messrs. Oscar W. Underwood, Jr., and E.J. Smyer were on the brief, for Title Guarantee Loan & Trust Co., Trustee, respondent in No. 78.

By leave of Court, Messrs. Burton E. Eames and R. Gaynor Wellings filed a brief as amici curiae.


MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

These causes demand construction and application of the provisions of § 219, Rev. Act of 1924, c. 234, 43 Stat. 253, 275 (U.S.C., Title 26, § 960) copied in the margin,* which lay a tax upon "the income of estates or of any kind of property held in trust," and direct that, (b) (2), "There shall be allowed as an additional deduction...

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