HELVERING v. GRINNELL

No. 268.

294 U.S. 153 (1935)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. GRINNELL, EXECUTOR.

Supreme Court of United States.

Decided February 4, 1935.


Attorney(s) appearing for the Case

Solicitor General Biggs, with whom Assistant Attorney General Wideman and Messrs. Sewall Key and John MacC. Hudson were on the brief, for petitioner.

Mr. Bernhard Knollenberg, with whom Messrs. Allen Evarts Foster and Harry J. Rudick were on the brief, for respondent.


MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

In 1876, John O. Stone died a resident of New York. He left a will by which he created for the benefit of his daughter, the decedent, Annie Stone, a trust fund, the income from which was to be paid to her during her life. The will provided that upon her death her share of the estate should go and be applied to such persons and such uses as she might appoint by last...

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