WHITNEY v. TAX COMMISSION

No. 541.

309 U.S. 530 (1940)

WHITNEY ET AL., EXECUTORS, ET AL. v. STATE TAX COMMISSION OF NEW YORK.

Supreme Court of United States.

Decided March 25, 1940.


Attorney(s) appearing for the Case

Mr. Arthur A. Ballantine, with whom Messrs. Roy C. Gasser, Thomas B. Gilchrist, Horace R. Lamb, and Leo Gottlieb were on the brief, for appellants.

Mr. Mortimer M. Kassell, with whom Mr. Harry T. O'Brien, Jr. was on the brief, for appellee.


MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

Cornelius Vanderbilt died in 1899. By his will he established a trust to issue a designated annual income to his wife. Upon her death, Mrs. Vanderbilt was also given the power to dispose of this fund among four of their children, in such proportions as she might choose. In default of her exercise of this discretionary power...

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