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MAGUIRE v. COMMISSIONER

No. 346.

313 U.S. 1 (1941)

MAGUIRE ET UX. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided March 31, 1941.

Attorney(s) appearing for the Case

Mr. Francis E. Baldwin, with whom Mr. Albert H. Veeder was on the brief, for petitioners.

Miss Helen R. Carloss argued the cause, and Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, Norman D. Keller, Thomas E. Harris, and Arthur A. Armstrong were on the brief, for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The taxpayer's1 share of a testamentary trust, established pursuant to the will of her father, was delivered to her in kind in 1923. The property was personalty, part of which had been owned by the decedent and part purchased by the trustees. The decedent died in 1903 and his executors were discharged by the probate court in 1905. Pursuant to that order the executors turned over to...

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