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HELVERING, COMMR. OF INTERNAL REVENUE, v. McILVAINE TR.

No. 566.

296 U.S. 488 (1936)

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

Supreme Court of United States.

Decided January 6, 1936.

Attorney(s) appearing for the Case

Mr. J. Louis Monarch, with whom Solicitor General Reed, Assistant Attorney General Wideman, and Mr. Sewall Key were on the brief, for petitioner.

Mr. Clay Judson for respondents.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

The question presented in this case is similar to that involved in United States Trust Co. v. Commissioner, decided this day, ante, p. 481. By amendments under a reserved power, the terms of an original trust created by John P. Wilson, in 1913, were altered with the intention of creating three separate trusts. The Board of Tax Appeals, upon...

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