FREULER v. HELVERING

No. 129.

291 U.S. 35 (1934)

FREULER, ADMINISTRATOR, v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided January 8, 1934.


Attorney(s) appearing for the Case

Messrs. Claude R. Branch and Felix T. Smith, with whom Messrs. W.W. Spalding and Robert A. Littleton were on the brief, for petitioner.

Mr. Erwin N. Griswold, with whom Solicitor General Biggs and Messrs. Sewall Key and John MacC. Hudson were on the brief, for respondent.


MR. JUSTICE ROBERTS delivered the opinion of the Court.

A.C. Whitcomb, a resident of California, died in 1889, and by his will, probated in that State, gave the residue of his estate in trust, one-third of the income to be paid to his widow for life, with limitations in remainder. The petitioner is the administrator of the estate of Mrs. Whitcomb, who died in 1921. The will of A.C. Whitcomb contained no direction for the computation of trust income, none for the keeping...

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