1. Home
  2. Browse Decisions
  3. U.S.
  4. 310 U.S.
  5. 310 U.S. 69 (1940)
 

HELVERING v. FULLER

No. 427.

310 U.S. 69 (1940)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. FULLER.

Supreme Court of United States.

Decided April 22, 1940.

Attorney(s) appearing for the Case

Mr. Arnold Raum, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Mr. Sewall Key were on the brief, for petitioner.

Mr. Francis W. Cole, with whom Messrs. John C. Parsons and Lucius F. Robinson were on the brief, for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

This case raises the question of the circumstances under which income paid to the taxpayer's divorced wife under a trust, the provisions of which have been approved in the divorce decree, is taxable to him. We granted certiorari because of the asserted misapplication by the Circuit Court of Appeals of the rule of Douglas v. Willcuts, 296 U.S. 1, to these facts:

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases