BLAIR v. COMMISSIONER

No. 247.

300 U.S. 5 (1937)

BLAIR v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided February 1, 1937.


Attorney(s) appearing for the Case

Messrs. J.F. Dammann and William B. McIlvaine for petitioner.

Mr. David E. Hudson, with whom Solicitor General Reed, Assistant Attorney General Jackson, and Messrs. Sewall Key and John G. Remey were on the brief, for respondent.


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

This case presents the question of the liability of a beneficiary of a testamentary trust for a tax upon the income which he had assigned to his children prior to the tax years and which the trustees had paid to them accordingly.

The trust was created by the will of William Blair, a resident of Illinois who died in 1899, and was of property located in that...

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