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HELVERING v. LEONARD

No. 426.

310 U.S. 80 (1940)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. LEONARD.

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. J. Donald Duncan, with whom Mr. James B. Alley was on the brief, for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

This case involves the question of the taxability to the grantor under the Revenue Act of 1928 (45 Stat. 791) of income from a so-called alimony trust which is payable to his divorced wife. We granted certiorari because of the probable conflict of the decision below with Douglas v. Willcuts, 296 U.S. 1, and Helvering v. Fitch, 309 U.S...

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