No. 384.

309 U.S. 344 (1940)


Supreme Court of United States.

Decided February 26, 1940.

Attorney(s) appearing for the Case

Mr. Warner W. Gardner, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key, L.W. Post, and Richard H. Demuth were on the brief, for petitioner.

Messrs. George M. Wolfson and Dean G. Acheson for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

This case, like Helvering v. Clifford, ante, p. 331, is here on certiorari, the problems in the two cases being the same in certain essential respects. In April 1931 respondent, who owned twenty-five shares of stock of Book-of-the-Month Club, Inc., made himself trustee of those shares under an agreement which was to expire in three years

Let's get started


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