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HELVERING v. GAMBRILL

No. 472.

313 U.S. 11 (1941)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. GAMBRILL.

Supreme Court of United States.

Decided March 31, 1941.

Attorney(s) appearing for the Case

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

Mr. Allin H. Pierce, with whom Mr. Sidney W. Davidson was on the brief, for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The questions involved here are in part the same as those in Maguire v. Commissioner, ante, p. 1. Respondent was a remainderman under a trust created by the will of his grandmother1 who died in 1897. The trust res, consisting of personalty, was delivered by the executors to themselves as trustees in 1898. The life beneficiary...

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